首页    期刊浏览 2024年11月29日 星期五
登录注册

文章基本信息

  • 标题:TAXATION AND ACCOUNTANCY, BETWEEN NATIONAL AND REGIONAL
  • 本地全文:下载
  • 作者:Ioneci, Mihaela ; Marcu, Niculina
  • 期刊名称:Theoretical and Applied Economics
  • 印刷版ISSN:1841-8678
  • 电子版ISSN:1844-0029
  • 出版年度:2007
  • 卷号:6(511)(supplement)(vol2)
  • 期号:6(511)(supplement)(vol2)
  • 页码:155-164
  • 出版社:Asociatia Generala a Economistilor din Romania - AGER
  • 摘要:The taxation system, a product of the human factor thinking, decision, and action has been initially created in order to comply with certain financial objectives, to which economic-social objectives have also been subsequently added. Taking into account the contemporary tendencies, the accounting system is at the confluence between demand and supply information supply in the context of the economies mondialization and of the financial markets globalization. The optimization of the information field and demand ratio aims at using as efficiently as possible financial statements by internal and external users.
  • 关键词:the taxation system; accounting system; reform; harmonization; compliance.
国家哲学社会科学文献中心版权所有