Tax Accounting

Designed and structured a complex issue, 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 we have considered presenting some elements of taxation and social insurance, the latter being included in the tax code since 2011. Conceptual issues and economic and financial operations are handled in accordance with the Minister of Finance Order no. 3055/2009 in line with European directives, the Tax Code and the Fiscal Procedure Code and other legislative provisions to date.
The issue addressed in a guide book is important in deepening the practical aspects of Romanian taxation, the author having no claim that deplete the entire record presented thematic issues, which address this area located in a permanent change.


The author,