Designed and structured a large problem, complex, high theoretical and practical importance, this paper addresses the economic education students, master teachers, and persons performing accounting and tax or wanting to improve their professional knowledge. In this paper, conceptual aspects, economic and financial operations are handled in accordance with the Minister of Finance Order no. 1752/2005 in accordance with European directives on accounting regulations and approval of the Fiscal Code and the Fiscal Procedure Code. The issue is addressed in a guide to the practical aspects of taxation in deepening the Romanian author claim that not having exhausted the entire record presented thematic issues, which address this area located in a permanent change.
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