%0 Journal Article
%T THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION - THE ROMANIAN ACCOUNTING ENVIRONMENT
%A Cuzdriorean Dan Dacian
%A Albu Catalin Nicolae
%A Albu Nadia
%J Annals of the University of Oradea : Economic Science
%D 2012
%I University of Oradea
%X The paper analyses the relationship between accounting and taxation in the Romanian accounting environment. In this respect the paper illustrates the results of the main research conducted in the national and international literature in terms of the relationship between accounting and taxation in Romania and also the main research directions in terms of tax-accounting link. The paper concludes that the level of influence was decreased over time (de jure and de facto) as a result of changes made in the Romanian accounting and tax environment.
%K accounting
%K taxation
%K tax-accounting link
%K accounting environment
%K Romania
%U http://anale.steconomiceuoradea.ro/volume/2012/n1/129.pdf