Acta Universitatis Danubius. Œconomica, Vol 11, No 2 (2015)

Empirical Study on Accounting and Tax Differences in the Case of an Economic Entity

Valeriu Laurenţiu Onose, Ecaterina Necsulescu


Often, the definitions in tax regulations, are not unique, and can differ even within the fiscal legislation from one title to another. The accounting regulations defines net turnover tax code at the same time brings different definitions of turnover in terms of value adăugată.Cifra business for accounting professionals is an indicator used to represent value and synthetic achieved sales an economic unit during a certain period or business segment.
 Also coming fiscal elements to generate a new identity of the taxable result, totally different from the accounting result.
There is clear value differences between accounting and tax perspective the outcome in terms of operating profit and operating expenses. These differences in the level of operating costs continues to affect key indicators of the structure of the income statement to determine gross profit, gross profit differing vision to accounting gross profit in fiscal vision.


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