Journal of Knowledge Management, Economics and Information Technology

The configuration of the politic interest from the fiscal perspective, its impact upon the economic reality and the performance of the feedback by means of the tax payer, remains a field of perpetual controversies. This is the reason for which we considered as being very useful to present, according to our own vision, certain details of the inter-relationship mechanism of the politic interest with the economic reality and the place and role of the tax payer within this process.

  Opinions Regarding the Political Interest and the Economic Reality from the Perspective of the New Fiscal Regulations (625.6 KiB, 1,824 hits)

To ensure the appropriate level of financial resources to support state institutions and activities is an ongoing concern. However, the problem had always been the extent to which the expandable portion of state revenues that can be collected without irreparably harming economic development and the social condition of the population owning material and financial goods, both as sources of revenue for the state. That is why, in the doctoral research I found it necessary to investigate some ways to help improve the gaps that remains in the Romanian system of taxation.

  Towards an Effective Structured and Predictable Taxation (699.1 KiB, 1,627 hits)

The approach of this topic suggested to us by the fact that currently, it persists a controversy regarding the elements that influence decisively the qualitative characteristics of useful financial information. From these elements, we remark accounting models and concepts of capital maintenance in terms of the accounting result, which can be under the influence of factors such as subjectivity or even lack of neutrality.

Therefore, in formulating the response to the question that is the title of the paper, we will start from the fact that the financial statements prepared by the accounting systems must be the result of processing after appropriate models, which ultimately can respond as good as possible to external user’s requirements and internal, in particular the knowledge of the financial position and performance of economic entities.

  Modeling in Accounting, an Imperative Process? (237.2 KiB, 2,452 hits)

Achieving the continuous business performance is also closely related to the quality and timeliness of business decisions made based on the information provided by accounting in close relation to tax. In this context, in Romania there is an increasing trend to generalize the professional management and, therefore, we think it is of great interest to clarify the main issues related to the impact of accounting-tax relationship upon managerial decisions, which issues represent the theme of our approach.

  Impact of Accounting-Tax Relationship on Managerial Decision (236.2 KiB, 2,611 hits)