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Challenges of the Accounting Profession in Accounting Systems Connected to Taxation: Business Taxation in Romania Compared to Hungary Cover

Challenges of the Accounting Profession in Accounting Systems Connected to Taxation: Business Taxation in Romania Compared to Hungary

Open Access
|Feb 2025

References

  1. Accounting Law no. 82/1991, republished, available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://static.anaf.ro/static/10/Anaf/legislatie/Legea_contabilitatii.htm">https://static.anaf.ro/static/10/Anaf/legislatie/Legea_contabilitatii.htm</ext-link>
  2. Act C of 2000 on accounting available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://njt.hu/jogszabaly/2000-100-00-00">https://njt.hu/jogszabaly/2000-100-00-00</ext-link>
  3. Coman, D.M.; Ionescu, C.A.; Duică, A.; Coman, M.D.; Uzlau, M.C.; Stanescu, S.G.; State, V., (2022) <em>„Digitization of Accounting: The Premise of the Paradigm Shift of Role of the Professional Accountant”</em>, Applied Sciences-Basel, vol. 12 (7), article no. 3359, <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.3390/app12073359" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.3390/app12073359</a>">https://doi.org/10.3390/app12073359</ext-link>
  4. H.G. no. 804 /1991 regarding the profit tax available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://legislatie.just.ro/Public/DetaliiDocumentAfis/2023">https://legislatie.just.ro/Public/DetaliiDocumentAfis/2023</ext-link>
  5. H.G. no. 238 /1991 regarding the modification of the official exchange rate of the leu available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.cdep.ro/pls/legis/legis_pck.htp_act_text?idt=8456">https://www.cdep.ro/pls/legis/legis_pck.htp_act_text?idt=8456</ext-link>
  6. Law no. LXXV of 2007 about the Hungarian Chamber of Auditors, auditor activity, and public auditor supervision available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://net.jogtar.hu/jogszabaly?docid=a0700075.tv">https://net.jogtar.hu/jogszabaly?docid=a0700075.tv</ext-link>
  7. Law no. 12/1991 regarding the profit tax available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://legislatie.just.ro/Public/DetaliiDocumentAfis/1442">https://legislatie.just.ro/Public/DetaliiDocumentAfis/1442</ext-link>
  8. Law no. 571/2003 regarding the Fiscal Code available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://legislatie.just.ro/Public/DetaliiDocumentAfis/48725">https://legislatie.just.ro/Public/DetaliiDocumentAfis/48725</ext-link>
  9. Law no. LXXXI of 1996 Act on corporate tax and dividend tax available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://net.jogtar.hu/jogszabaly?docid=99600081.tv#lbj357idedaf">https://net.jogtar.hu/jogszabaly?docid=99600081.tv#lbj357idedaf</ext-link>
  10. Law no. 227/2015 regarding the Fiscal Code available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm">https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm</ext-link>
  11. O.G. no. 70/1994 regarding the profit tax available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.cdep.ro/pls/legis/legis_pck.htp_act_text?idt=5909">https://www.cdep.ro/pls/legis/legis_pck.htp_act_text?idt=5909</ext-link>
  12. O.G. no. 16/2022 for the amendment and completion of Law no. 227/2015 regarding the Fiscal Code, the repeal of some normative acts and other financial-fiscal measures available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://legislatie.just.ro/Public/DetaliiDocument/257589">https://legislatie.just.ro/Public/DetaliiDocument/257589</ext-link>
  13. O.U.G no. 217/1999 for the amendment and completion of Government Ordinance no. 70/1994 regarding the profit tax available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://legislatie.just.ro/Public/DetaliiDocumentAfis/20439#id_artA12">https://legislatie.just.ro/Public/DetaliiDocumentAfis/20439#id_artA12</ext-link>
  14. O.U.G. no. 127/2008 for the amendment and completion of Law no. 571/2003 regarding the Fiscal Code available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://legislatie.just.ro/Public/DetaliiDocumentAfis/98119">https://legislatie.just.ro/Public/DetaliiDocumentAfis/98119</ext-link>
  15. O.U.G. no. 115/2023 regarding some fiscal-budgetary measures in the field of public spending, for fiscal consolidation, combating fiscal evasion, for the modification and completion of some normative acts, as well as for the extension of some deadlines available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://legislatie.just.ro/Public/DetaliiDocument/277404">https://legislatie.just.ro/Public/DetaliiDocument/277404</ext-link>
DOI: https://doi.org/10.2478/vjes-2024-0012 | Journal eISSN: 2344-4924 | Journal ISSN: 2067-9440
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 times per year

© 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.