期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2013
卷号：13
期号：1
语种：English
出版社：Ovidius University Press
摘要：Taxation of profits made by companies in general was constantly a topic discussed and interpreted,the relationship between accounting and taxation representing an area of conflict because tax principles and methods are not under the control of the company. Measurement and accounting of the accounting and tax results were conducted with different goals in mind: accounting profit reflects the application of accounting principles for fair measuring of the activity,while tax profit represents the interests of the tax authority. A possible solution to the convergence between accounting and fiscality is taxation deferred as a result of the existence of differences between accounting and tax rules.
