The Fixed Assets Held Based on a Leasing Contract, between Accounting and Taxation. Applying the Prevalence of the Economic Realm on the Judiciary

Autor:	Doru PLEȘEA
Jazyk:	English<br />Romanian; Moldavian; Moldovan
Rok vydání:	2022
Předmět:	financial leasing the prevalence of the economic realm on the judiciary the treasury tax on the transport means import temporary acceptance customs regime tax exemption useful life Economic history and conditions HC10-1085 Finance HG1-9999
Zdroj:	CECCAR Business Review, Vol 3, Iss 2, Pp 50-57 (2022)
Druh dokumentu:	article
ISSN:	2668-8921
DOI:	10.37945/cbr.2022.02.06
Popis:	By means of a particular approach, partially clarified at the level of accounting and tax rules, the article hereby presents the issues regulating the financial leasing operations. The issue of prioritizing the accounting – taxation relations is mainly addressed, pointing out the principle of the fiscal rule supremacy over the accounting one. With reference to the issue of freedom and compliance in the enterprise accounting and taxation, three practical solutions to the questions related to the connections between accounting, taxation and contentious administrative-tax matters are provided.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/f64d648e512c4172a3de6e46e740d8e1 Zobrazit plný text záznamu View record in DOAJ