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  • 标题:THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION: A BRIEF INTERNATIONAL LITERATURE REVIEW
  • 本地全文:下载
  • 作者:CUZDRIOREAN DAN DACIAN
  • 期刊名称:Annals of the University of Oradea : Economic Science
  • 印刷版ISSN:1222-569X
  • 电子版ISSN:1582-5450
  • 出版年度:2010
  • 卷号:XIX
  • 期号:01
  • 页码:496-496–502
  • 出版社:University of Oradea
  • 摘要:This paper analyses the international literature regarding the relationship between accounting and taxation in the last 20 years. To this purspose we reviewed the 3 international economic databases (EMERALD, EBSCO and SCIENCE DIRECT). We have found various studies approaching this relationship, the main research being performed due to the differences between them in the accounting systems that govern the world countries.
  • 关键词:accounting, taxation, accounting systems
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