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文章基本信息

  • 标题:CHALLENGES OF ENVIRONMENTAL ACCOUNTING AND TAXATION IN ROMANIA
  • 本地全文:下载
  • 作者:: Blidisel Rodica Gabriela ; Popa Adina Simona ; Farcane Nicoleta
  • 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:2011
  • 卷号:XX
  • 期号:01
  • 出版社:University of Oradea
  • 摘要:

    Abstract: Environmental problems that have arisen all over the world are concerning many controversial aspects that were created due to the advance of industrialization in tandem with scientific and technological development. For solving these problems, in the past 40 years many international and national organizations have adopted a substantial and diverse range of environmental measures aimed to improving the quality of the environment. Our research aims to highlight how Romanian authorities face the problems regarding environment. To accomplish our objective we trace two main directions of the study, firstly we conduct an analytical investigation of green accounting regulations and secondly we describe the environmental fiscal policy at national level and their impact on Romanian companies.

  • 关键词:environment, green accounting, fiscal policy, regulations
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