CONSIDERATIONS RELATED TO THE TAXATION – ACCOUNTING CONNECTION, REFLECTED IN THE COLLABORATION BETWEEN THE ROMANIAN COMPANIES PROVIDING FINANCIAL – ACCOUNTING SERVICES AND THEIR CLIENTS
"Transilvania" University of Brasov (ROMANIA)
In the context of underlining the importance of the financial-accounting services field, the development of the companies providing financial-accounting services tends to be flexible, allowing them to quickly and efficiently adapt and react to the permanently occurring changes in their business field.
Therefore, the financial-accounting services companies must direct their activities to the satisfaction of the client’s interests. Such activities are meant to contribute to the improvement of transparency in the information communication, supporting the client in engaging in actions increasing its profit and providing it a “minimum comfort” in handling the “legal welter”.
For an efficient collaboration between the services providing companies and their clients, most of the companies benefiting from financial-accounting services must understand the utility of the accounting information in the business administration and economic decision substantiation not as a “screen” against the state institutions controls. All the financial-accounting activity must be carried out in an environment featured by the absence of excessive burocracy and exclusively by the production of useful information, both macroeconomic and microeconomic.
Considering these connections, most of the managers of Brasov SMEs must be perfectly sure of receiving competent advice that they can benefit from at any time, quality tax and financial counseling, support to avoid inspections of the control authorities.
This study substantiated on an analysis carried out on the grounds of a marketing research meant to find the most suitable way to improve the offer of financial-accounting services, to improve the accessibility and quality of such services.
Quantitative marketing research substantiated on a inquiry by a poll that lead to the identification of real phenomena and processes, as it was oriented to finding out the attitudes, behaviors and opinions of the trading companies managers of Brasov City - Romania, concerning the offer of the financial-accounting services providing companies.
The goals of the quantitative research are to know the opinions of the managers related to the financial-accounting services market, to highlight the way the managers of very small, small and middle companies appreciate the offer of the financial-accounting services providers, to identify the way the contracts are being executed and the factors hindering them.
The carried out investigation identified that in the opinion of the managers of Brasov, due to the taxation pressures, the financial-accounting services are first of all useful to the tax administration and only to a small extent to the legal requirements of developing and controlling one own business.
In our opinion, the finding raises the issue of the extent the state authority provides a correct combination of its interests with the interests of the small companies that substantially contribute to the national economy development.