Accounting Implications of Taxation

Romania's accession to the European Union required a series of changes in the fiscal legislation in order to harmonize it with the Community Regulations; the value-added tax, the new introduced concepts or mechanism being especially regarded at this indirect tax level, with the function to accelerate the implementation of the European Directives. The changes made have a partial influence on how the fiscal liabilities are reflected in accounting, the latter representing in the same time a privileged source of information for the fiscal bodies. We shall present in this paper the implications of taxation on accounting, dwelling on the simplification measures provided for in Law no. 571/2003 concerning the Fiscal Code (Article 160), the reverse charge and self-liquidation of the value-added tax. For this purpose we shall approach the reverse charge evolution in our country, the method of documents drawing up, imposed by the fiscal regulations, the reflection in accounting of operations regarding deliveries of goods or supplies of services to which simplification measures are applied, both on the supplier/performer’s side and on the beneficiary's side, and also the advantages and disadvantages of these fiscal regulations.Taxation, accounting, value-added tax, simplification measures, reverse charge, self-liquidation

Un model geometric al legaturilor directe dintre fenomenele economice

Abstract. In this paper we approach the issue of the evolution of economic phenomena that influence one another. First of all, we introduce a geometric model to establish whether there is a direct influence between two economic phenomena. After this, we find out the strength of this influence and, finally, we suggest a model for the form of this influence.Key words: economic phenomenon; evolution; development; increase; decrease

STUDY OF SOME PEDOLCLIMATIC FACTORS THAT CHARACTERIZE THE VITICULTURAL AREA OF SAMBURESTI

In this paper are presented aspects from a geological point of view regarding the territory of Samburesti commune, which has a sedimentary cover with lithology and varying thickness; the upper part of this blanket, of molasses nature, corresponds to the Neogene and Quaternary and thickens in the orogenous contact area - the platform, presenting a series of oil structures

STUDY OF SOME PEDOCLIMATE FACTORS THAT CHARACTERIZE THE VINEYARD AREA FROM DRAGASANI

This paper presents geological aspects regarding the territory of Dragasani vineyard, an area belonging to the molasses area known in the literature as Getic Depression, an area located on Pleistocene deposits made of clays, sands and gravels

PRACTICES IN THE FIELD OF KNOWLEDGE BASED LEADERSHIP WITHIN ORGANIZATIONS FROM ROMANIA

Within a complex and dynamic context, the leadership proves to be a crucial variable for the organizational success. The leaders’ credibility and involvement are important as inside many organizations the knowledge sharing is perceived as a threat, as an exposure of the employee to the threats of those around him! Confidence is a major attribute in what concerns the quality of connections among leader and his co-workers. For the people to open the mind and soul it’s important to perceive that those who lead them are correct, are devoted to some ideas that they debate and share within organization and the knowledge of these practices could lead to qualitative leap in what regards the leading and getting the organizational performances.knowledge based leadership, leadership practices, organizational performances, competitive advantage

Fundamental Issues Concerning the Organization of Management Accounting in Units of Natural Resource Exploitation

The complexity of economic life in the competition imposed by the market economy requires a continuous search and use of the most rational and efficient organizational forms and methods of managerial accounting and therefore of production cost calculation. The implementation of such method must consider both the specific of companies where it will be used and the requirements of a modern information system, able to respond at any time to the continuous pressure exerted by external factors of the company.management accounting, costs, expenses, coal mining