Publication: Research on the tax accounting for the companies listed in Romanian
Date
Authors
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ASEM
Abstract
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BOGHEAN Florin, POPOVICI, Ramona. Research on the tax accounting for the companies listed in Romanian. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 68-71. ISBN 978-9975-75-895-6.
In today’s society every state is based on an annual budget of income and expenses. To realize a constant balance in terms of public revenues and expenditures balance, States must use all means necessary. Thus, as a main form of public expenditure coverage, the system of taxes and duties stands. That is why the main reason for choosing this theme was due to the impact of taxes and taxes on the economic independence of any state. Taking into account that these are the main means of generating the resources needed to cover public spending, fiscal policy must ensure that budget revenues are as voluminous as possible. My study case is SC Bermas SA because it is a company with a tradition in our city and has a very specialized accounting department. Also, this company attracted me by being listed on the Bucharest Stock Exchange. In the present paper I have tried to combine the elements of taxation theory in order to better understand what the taxes and duties are, what is their role for society, what are the legislative aspects that are defining our country and how we rank European Union. JEL: M41
In today’s society every state is based on an annual budget of income and expenses. To realize a constant balance in terms of public revenues and expenditures balance, States must use all means necessary. Thus, as a main form of public expenditure coverage, the system of taxes and duties stands. That is why the main reason for choosing this theme was due to the impact of taxes and taxes on the economic independence of any state. Taking into account that these are the main means of generating the resources needed to cover public spending, fiscal policy must ensure that budget revenues are as voluminous as possible. My study case is SC Bermas SA because it is a company with a tradition in our city and has a very specialized accounting department. Also, this company attracted me by being listed on the Bucharest Stock Exchange. In the present paper I have tried to combine the elements of taxation theory in order to better understand what the taxes and duties are, what is their role for society, what are the legislative aspects that are defining our country and how we rank European Union. JEL: M41
Keywords
accounting, taxes, budgets, decisional process