摘要：AbstractIn the context of financial and economic relations’ development and the evolving commercial exchanges, the synchronization of the fiscal setting with the firm's accounting, converges towards the development of an accounting methodology through which the deformed reality of Romanian accounting representation to be eliminated, and equity be expressed in the fiscal–accounting relations. Also urgent requirement of absorption of European funds in the national economy requires, by necessity, compliance with fiscal governance Treaty adopted throughout European Union, and tax harmonization with the requirements, principles and accounting methods, respecting unanimity in adopting the decisions. We explore a) the specific challenges and options enterprises have in the Romanian economic environment, when engineering the design of businesses’ structures, and b) a projected evolution of the Romanian fiscal reality affecting the business environment, considering the existing stage and trends.
