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The study conducted a longitudinal analysis regarding Romanian profit tax regulations. Beginning with the first profit tax regulation implemented in 1991 and until now, we analyzed based on a empirical approach all changes that have occurred over time in the Romanian accounting environment. The motivation of the study conducted was based on the strong relationship between accounting and taxation in the Romanian accounting environment over time, the profit tax being one of the main items of this relation. This particular study is divided into five sections. After a short introduction and presenting the motivation of the study (section 1), in section 2 we conducted the literature review based on international and national studies regarding the profit tax regulations through the relationship between accounting and taxation. Section 3 presents a brief review of the main Romanian regulations that concerned the profit tax and the most important changes that have occurred over time. In section 4 we conducted the empirical analysis. In this section is realized a series of analysis, aiming the following: (1) the total number of regulations that have amend the main regulations presented in the previous section; (2) the type of amendments implemented over regulations (abolishment, text amendment, adding new articles or alignments); (3) the total number of amendments approved by law without modifications, respectively the total number of amendments approved on the Official Journal through Government Ordinance or Emergency Ordinance and unapproved by law. The empirical analysis conducted documented that the main shortcoming associated with the profit tax regulation is due by the multiple changes which have been subject of the 5 main profit tax regulations. The last section (section 5) consists in presenting the conclusions of the study. As main conclusion, the profit tax regulation is stable only in terms of the small number of main regulations, the large number of amendments creating difficulties in the understanding and application by practitioners.

In this paper is realized an theoretical and empirical approach regarding density and penetration on accident and health premiums. The analysis is performed on a sample of 33 countries and a horizon of 5 years (2004, 2005, 2006, 2007 and 2008), being tested 2 linear regression models. The results of study confirm a relationship between level of economic development and accident and health insurance activity insurance, but exclude the existence of the relationship between penetration factor and this type of insurance.

In this paper is realized an empirical analysis of the influence of social welfare and taxation on insurance. The analysis is performed on a sample of 36 countries and a horizon of 3 years (2005, 2007 and 2008), being tested 4 linear regression models (life premium subscribed, non-life premiums subscribed, number of companies and number of employees in the insurance sector). The results of study confirm a relationship between the development level of countries and insurance, but exclude the existence of the relationship between taxation and insurance.

This paper analyzes the influence of the level of economic development as well as the level of taxation on insurance activity. To this purpose we reviewed the national and international literature and collected data on international level (for both year 2

In this study we analyze the perception of practitioners about the accounting- tax relationship, focusing on the theoretical principles underlying accounting and taxation. We obtained 160 valid responses by questionnaire from specialists in Cluj county, Romania. By comparing responses from the accountants to tax inspectors emerges the symmetry or asymmetry of perception of accounting to taxation. In this respect the most important user of accounting information in the perception of inspectors are the employees and in the perception of accountants are the associates/shareholders and managers. The analysis of the true and fair view (TFV) taxation is persistent for all professional categories. For accountants and tax inspectors the components of TFV are identified by factor analysis, taxation being one of these components. Practitioners' responses indicate that accounting principles are more rigorously respected, than the principles of taxation. [ABSTRACT FROM AUTHOR]