From the point of view of coal consumers, which is visible to the naked eye is the price and size and its size dynamics is necessary for attention to anyone, due the fact that directly or indirectly, everyone in the situation of power buyer. In the area of lignite extraction, it is maintaing the...

The notion of "transfer prices" comes from The United States of America (XIX - XX cenrury) representing an equitable part of the tax. This notion was developed because of different taxation, meaning that the states were perceiving taxes established at a local level (different in their quantum...

The activity of fiscal inspection is designed to the encouragement and procurement of the highest degree of voluntary conformity to legal foresights about fiscal matter and to those ones application norms. The fiscal inspection must be developed in an accurate and imparţial manner in order to...

L’objectif fondamental de la comptabilité et y compris des situations financières annuelles concernant la présentation d’une image fidèle des actives, des dettes, de la position financière, du profit ou de la perte de l’identité se réalise conformément aux certaines règles,...

The data and information support are made from justifying documents, account books, financial situations and periodical account reports, electronic bearers (bands and magnetic disks, CDs, and floppy disks). Some of these supports assure, in a first stage, the data collection, meaning their...

The competition frame of the market economy determines the businesses, which don’t manage to impose themselves through quality, competitiveness and efficiency, and for whom there is not possible a straightness in permissible terms, to become insolvent and, therefore, to be eliminated from the...

Accounting represent a privilege source of information for the fiscal bodies, the majority of fiscal obligations are being established on the basis of accounting data. There is interdependency between accounting and taxation, which is defining in the fiscal management of the enterprise. The...

Starting from the premises that the informational system is a part of the management system of any company, it is always stated, completely rightly that the effectiveness of an company strictly related to the way in which this knows how to manage the information. One of the problems the economic...

Comparative analysis of the rules of tax and accounting, highlights that between them there are differences, in addition to many common factors to which they appeal. Manifestation of the concrete that is given by the differences, usually the result of accounting and taxation. in relation to...

Romania as a member state in the European Union, after the 1st of January has to itegrate the activity of economical agents in a new WATT cashing and administrating mechanism of „intra-communitaire” commerce. In European Union the WATT payment is made at the destination of merchandise, after...