Home Volumul 2 IMPACTUL NOILOR REGLEMENTĂRI CONTABILE ŞI FISCALE ASUPRA IMPOZITULUI PE PROFIT

IMPACTUL NOILOR REGLEMENTĂRI CONTABILE ŞI FISCALE ASUPRA IMPOZITULUI PE PROFIT


Alexandra Doroş
Universitatea Europeană "Drăgan" din Lugoj, Facultatea de Ştiinţe Economice
Str. Ion Huniade Nr. 2, 350500 Lugoj, Timiş, România, Tel. 0256 – 359.198,
Fax. 0256 – 359.200, This e-mail address is being protected from spambots. You need JavaScript enabled to view it
Abstract
Income tax is one of the major taxes inside the tax system in Romania. This paper presents
the impact of new accounting and tax rules on income tax issued in 2010, by the legislation
created through the Tax Code by Law no. 571/2003, Minister of Finance Order no.
3055/2009 and the Order of the Minister of Finance no. 2869/2010.
Keywords: accounting regulations, tax, tax code

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