INTERACTION BETWEEN ACCOUNTING AND TAXATION – TEMPORAL AND SPATIAL MILESTONES

Abstract

The purpose of this research was to build a theoretical, methodological and empirical evaluation of the interaction between accounting and taxation on both micro and macro economical level (at European level and particularly on the Romanian system). The accomplished research focuses on the complexity of the relationship between these two domains and synthesizes the direction and intensity of the interaction manifested over time. By carrying out these objectives we aimed to provide new solutions for improving accounting and taxation policies, in order to raise the level of adaptability to new conditions, raising the predictability level of the effects generated by the two types of policies and solutions for reducing the volatility of the financial flows which have impact on the economy.