TANGIBLE ASSETS IN TERMS OF DISCONNECTION BETWEEN ACCOUNTING AND TAXATION
Journal Title: Challenges of the knowledge society ( Provocari ale societatii cunoasterii ) - Year 2017, Vol 9, Issue 11
Abstract
The purpose of this paper is to make a summary of the accounting and tax provisions of the tangible assets, regarding the current trend of disconnection between tax and accounting. Also, we are going to put together both tax and accounting provisions and we highlight which are the necessary and compulsory tax documents for fixed assets. In taxation, the principle "guilty until proven innocent" is applyng. That means that responsibility to know the Fiscal Code is an obligation "sine qua non" for taxpayers. Thus, there is in low the principle that "no one can excuse invoking ignorance of the law" ("Nemo censetur ignore legem"). Based on these considerations, we found it necessary to make a summary of the fiscal obligations that have economic entities on fixed assets. This synthesis can provide to a company a basis for strong arguments in discussions with tax authorities that can prevent an aggressive approach of them.
Authors and Affiliations
Mariana GURĂU, Maria Zenovia GRIGORE
Keywords
Related Articles
- EP ID EP299496
- DOI -
- Views 122
- Downloads 0
ROLE ATTRIBUTED TO WOMEN IN ROMANIAN SOCIETY: THE PERSPECTIVE OF BOTH GENDER CATEGORIES
Both nationally and internationally the woman is regarded as a vulnerable group. The causes are multiple - from the roles attributed to women during their evolution, their low professional integration with that of the ma...
REFLECTIONS ON THE REGULATION OF THE PRINCIPLE OF NON-DISCRIMINATION IN THE ROMANIAN CONSTITUTIONS AND IN THE INTERNATIONAL BILL OF RIGHTS – SELECTIVE ASPECTS
At the onset of the study it is necessary to mention that its topic will be circumscribed to "Reflections on the regulation of the principle of non-discrimination in the Romanian Constitutions and in the International Bi...
THE POSIBILITY OF THE DEBTOR TO REQUEST PUBLIC JUDICIAL ASSISTANCE IN THE FORM OF BAIL EXEMPTION OR REDUCTION DURING A PROVISIONAL SUSPENSION OF THE FORCED EXECUTION CASE
The situation is becoming more and more common nowadays. A debtor, lacking in sufficient fonds, is forced to request public judicial assistance from the Court so that he may be exempted from the obligation of paying bail...
LIFTING THE VEIL OF THE GDPR TO DATA SUBJECTS
Every natural person is entitled to personal data protection regardless of his or her nationality, residence, race, age, gender, language, religion, political and other affiliations, ethnicity, social background and stat...
THE REALIZATION OF THE FUNDAMENTAL GUARANTEES RIGHTS, A CONSEQUENCE FOR ENSURING OF A GOOD ADMINISTRATION - SELECTIVE ASPECTS
The aim of the present study is to analyse the realization of the fundamental guarantees rights as a consequence for ensuring of a good administration. The objectives of this study were to analyse the fundamental guarant...