Challenges of the Accounting Profession in Accounting Systems Connected to Taxation: Business Taxation in Romania Compared to Hungary
References
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- Act C of 2000 on accounting available at https://njt.hu/jogszabaly/2000-100-00-00
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- Law no. 571/2003 regarding the Fiscal Code available at https://legislatie.just.ro/Public/DetaliiDocumentAfis/48725
- Law no. LXXXI of 1996 Act on corporate tax and dividend tax available at https://net.jogtar.hu/jogszabaly?docid=99600081.tv#lbj357idedaf
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- O.U.G no. 217/1999 for the amendment and completion of Government Ordinance no. 70/1994 regarding the profit tax available at https://legislatie.just.ro/Public/DetaliiDocumentAfis/20439#id_artA12
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Language: English
Page range: 15 - 26
Published on: Feb 21, 2025
Published by: Valahia University of Targoviste
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year
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© 2025 Violeta State, Cristina-Maria Voinea, Loredana-Cristina Tănase, Andor Pajrok, published by Valahia University of Targoviste
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.