INCOME TAX – A PRODUCT OF THE RECONCILIATION BETWEEN THE ACCOUNTING RESULT AND TAX RESULT

The income tax is one of the present problems of accounting, because in the most countries the rules of measuring and accounting of the accounted and tax result have been realized taking into account different objectives. If the accounted profit reflects the application of the accounted principles of real measurement activity, the tax profit represents the interests of fiscal organs in each country.

MoreLess

Year of publication:	2013
Authors:	Alexandru, Caruntu Genu ; Gheorghe, Holt
Published in:	Annals - Economy Series. - Facultatea de Ştiinţe Economice şi Gestiunea Afacerilor, ISSN 1844-7007. - Vol. 2.2013, April, p. 136-139
Publisher:	Facultatea de Ştiinţe Economice şi Gestiunea Afacerilor
Subject:	income tax \| accounting result \| tax result

More details

Extent:	application/pdf
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010842774