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    STUDIA OECONOMICA - Issue no. 1 / 2001  
         
  Article:   THE RELATION BETWEEN ACCOUNTING AND FISCALITY.

Authors:  L. SUCALĂ.
 
       
         
  Abstract:  The Relation between Accounting and Fiscality is different. The relation between accounting and fiscality is different from one country to another. Nobes tried to present this relation according to the accounting practices from differents countries. In the complex process of evaluation for taxes the accounting offer all the necessary informations. These informations must present the real situation of the firm, that’s why the accounting law must be separate from the fiscal law.  
         
     
         
         
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