Fiscal and accounting policies on the income taxes. Conciliation between accounting and taxation at the company’s level

Abstract

In order to develop commercial relations, the harmonization of the tax system with the accountancy of the company is oriented toward the elaboration of accounting policies pursuing the interest of the management to enforce the development strategies and sending the necessary information to the shareholders in order to underlie the economic decisions. The purpose of this paper is to highlight the relation accounting – taxation and the tendency in the approach of this relation shown by the managers of the companies from the point of view of income tax. The research methods took into consideration qualitative methods. The reading and systematization of the specialty literature enabled an overview of the accounting – taxation and shaped an action direction for the harmonization process intensification at the company’s level.