{"id":4284,"date":"2021-04-13T16:36:33","date_gmt":"2021-04-13T16:36:33","guid":{"rendered":"https:\/\/manager.openweb.ro\/?p=4284"},"modified":"2021-10-14T13:11:55","modified_gmt":"2021-10-14T13:11:55","slug":"the-influence-of-fiscal-accounting-on-entrepreneurial-decisions-in-romania","status":"publish","type":"post","link":"https:\/\/manager.faa.ro\/?p=4284","title":{"rendered":"The Influence Of Fiscal Accounting On Entrepreneurial Decisions In Romania"},"content":{"rendered":"\t\t
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\u00a0Pages: 84-100<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Introduction<\/strong>.\u00a0Entrepreneurship is the soul of any economy and is based on the ability of entrepreneurs\u00a0<\/span>to combine the resources they have to create and maintain a business that generates profit. An essential\u00a0<\/span>element for entrepreneurial decisions is information. Accounting is one of the most important sources of\u00a0<\/span>information that can influence management choices about their business development strategies and the\u00a0<\/span>exploitation of the investment opportunities they identified in the market. A quality accounting information\u00a0<\/span>accurately reflects economic reality and can lead to better risk management for the entrepreneurs in a\u00a0<\/span>competitive and continuously developing economy.\u00a0<\/span>Romanian accounting professionals are often victims of a fiscal stance in addressing economic transactions,\u00a0<\/span>caused on the one hand by the interests of the entrepreneurs in reducing tax burden and on the\u00a0<\/span>other hand, by the existence of an unstable and complicated tax legislation.<\/span><\/p>

Aim of the study<\/strong>.\u00a0Through this paper our intention is to analyze the impact of the fiscal accounting on the quality of the\u00a0<\/span>information provided by the financial statements and implicitly on the entrepreneurial decisions which are\u00a0<\/span>based on this information, as well as to identify possibilities to restore the role of accounting for mirroring\u00a0<\/span>the reality of the business environment.<\/span><\/p>

Keywords:<\/b> accounting data, economic substance, entrepreneurial decisions, financial statements,\u00a0<\/span>fiscality<\/span><\/p>

JEL Classification:<\/b> M41, K34<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Introduction. Entrepreneurship is the soul of any economy and is based on the ability of entrepreneurs to combine the resources they have to create and maintain a business that generates profit. An essential element for entrepreneurial decisions is information. Accounting is one of the most important sources of information that can influence management choices about their business development strategies and the exploitation of the investment opportunities they identified in the market. A quality accounting information accurately reflects economic reality and can lead to better risk management for the entrepreneurs in a competitive and continuously developing economy. Romanian accounting professionals are often victims of a fiscal stance in addressing economic transactions, caused on the one hand by the interests of the entrepreneurs in reducing tax burden and on the other hand, by the existence of an unstable and complicated tax legislation.<\/p>\n

Aim of the study. Through this paper our intention is to analyze the impact of the fiscal accounting on the quality of the information provided by the financial statements and implicitly on the entrepreneurial decisions which are based on this information, as well as to identify possibilities to restore the role of accounting for mirroring the reality of the business environment.
\nKeywords: accounting data, economic substance, entrepreneurial decisions, financial statements, fiscality
\nJEL Classification: M41, K34<\/p>\n","protected":false},"author":178,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36,38],"tags":[67,307,361,411,420],"coauthors":[1380,1411,1412],"class_list":{"0":"post-4284","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-36","7":"category-2018-vol-28-issue-2-december","8":"tag-accounting-data","9":"tag-economic-substance","10":"tag-entrepreneurial-decisions","11":"tag-financial-statements","12":"tag-fiscality","13":"jel-k34","14":"jel-m41"},"_links":{"self":[{"href":"https:\/\/manager.faa.ro\/index.php?rest_route=\/wp\/v2\/posts\/4284","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/manager.faa.ro\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/manager.faa.ro\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/manager.faa.ro\/index.php?rest_route=\/wp\/v2\/users\/178"}],"replies":[{"embeddable":true,"href":"https:\/\/manager.faa.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4284"}],"version-history":[{"count":3,"href":"https:\/\/manager.faa.ro\/index.php?rest_route=\/wp\/v2\/posts\/4284\/revisions"}],"predecessor-version":[{"id":7631,"href":"https:\/\/manager.faa.ro\/index.php?rest_route=\/wp\/v2\/posts\/4284\/revisions\/7631"}],"wp:attachment":[{"href":"https:\/\/manager.faa.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4284"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/manager.faa.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4284"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/manager.faa.ro\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4284"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/manager.faa.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcoauthors&post=4284"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}