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THE IMPACT OF ROMANIA’S ACCESSION TO THE EUROPEAN UNION ON THE ACCOUNTING AND TAX INFORMATIONKeywords: accounting information , tax system , value added tax , European Union , intra- Community commercial transactions Abstract: In the context of expansion and multiplication of international economic relations, in general, and of intra-Community commercial transactions, in particular, where the goods and capital markets are developing at a rapid pace, ignoring national boundaries, accounting systems are necessary in order to provide through annual financial statements, as synthesis statements, with comparable information between the different states of the world, regardless of the region oforigin. Taking into account this need and based on the definition and valences of the Romanian accounting management in the EU accession conditions, it seemed fit to me to analyze the impact that intra-Community commercial transactions had on the tax and accounting information; such analysis will give me the opportunity of making tax and accounting proposals designed to harmonize the intra-Community tax system in terms of value added tax.
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