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Author(s): Alexandra Doroş

Journal: Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
ISSN 1584-2339

Volume: 2;
Start page: 498;
Date: 2011;
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Keywords: accounting regulations | tax | tax code

ABSTRACT
Income tax is one of the major taxes inside the tax system in Romania. This paper presentsthe impact of new accounting and tax rules on income tax issued in 2010, by the legislationcreated through the Tax Code by Law no. 571/2003, Minister of Finance Order no.3055/2009 and the Order of the Minister of Finance no. 2869/2010.
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