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.