A Hierarchy in Accounting – Taxation Relation?

The theme we are hereby approaching was inspired to us by controversies persisting in both academic environment and among practitioners, on the role of accounting, as well as taxation, in the organization and management of economic and financial activities, the contribution of each of them to the proper reflection of the heritage status and financial results and thus, of revenue due to the state. In developing our approach, we started from mutations produced by implementing in Romania, of regulations compliant with the European Directives, as well as those harmonized with the specialized European and international standards. In this respect, we shall highlight some elements that we consider relevant in order to describe more accurately the configuration of hierarchy in taxation-accounting relationships.