THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION: A BRIEF INTERNATIONAL LITERATURE REVIEW
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...
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| Format: | Article |
| Language: | deu |
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University of Oradea
2010-07-01
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| Series: | Annals of the University of Oradea: Economic Science |
| Subjects: | |
| Online Access: | http://anale.steconomiceuoradea.ro/volume/2010/n1/077.pdf |
| _version_ | 1819040173785088000 |
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| author | CUZDRIOREAN DAN DACIAN |
| author_facet | CUZDRIOREAN DAN DACIAN |
| author_sort | CUZDRIOREAN DAN DACIAN |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-21T09:04:54Z |
| format | Article |
| id | doaj.art-56ca8a52723a41e8939f39d8ee060632 |
| institution | Directory Open Access Journal |
| issn | 1222-569X 1582-5450 |
| language | deu |
| last_indexed | 2024-12-21T09:04:54Z |
| publishDate | 2010-07-01 |
| publisher | University of Oradea |
| record_format | Article |
| series | Annals of the University of Oradea: Economic Science |
| spelling | doaj.art-56ca8a52723a41e8939f39d8ee0606322022-12-21T19:09:22ZdeuUniversity of OradeaAnnals of the University of Oradea: Economic Science1222-569X1582-54502010-07-0111496502THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION: A BRIEF INTERNATIONAL LITERATURE REVIEWCUZDRIOREAN DAN DACIANThis 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.http://anale.steconomiceuoradea.ro/volume/2010/n1/077.pdf accountingtaxationaccounting systems |
| spellingShingle | CUZDRIOREAN DAN DACIAN THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION: A BRIEF INTERNATIONAL LITERATURE REVIEW Annals of the University of Oradea: Economic Science accounting taxation accounting systems |
| title | THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION: A BRIEF INTERNATIONAL LITERATURE REVIEW |
| title_full | THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION: A BRIEF INTERNATIONAL LITERATURE REVIEW |
| title_fullStr | THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION: A BRIEF INTERNATIONAL LITERATURE REVIEW |
| title_full_unstemmed | THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION: A BRIEF INTERNATIONAL LITERATURE REVIEW |
| title_short | THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION: A BRIEF INTERNATIONAL LITERATURE REVIEW |
| title_sort | relationship between accounting and taxation a brief international literature review |
| topic | accounting taxation accounting systems |
| url | http://anale.steconomiceuoradea.ro/volume/2010/n1/077.pdf |
| work_keys_str_mv | AT cuzdrioreandandacian therelationshipbetweenaccountingandtaxationabriefinternationalliteraturereview AT cuzdrioreandandacian relationshipbetweenaccountingandtaxationabriefinternationalliteraturereview |