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Accounting-taxation relationship is an always challenging topic. It seems, thisrelationship has moved from standards to practice and from practice to perception. Is taxationinfluencing accounting?In this paper we studied this issue from a behavioral approach: we asked indiviuals pertaining totwo separate professions (accountants and fiscal inspectors) to indicate the level of influence ofcertain factors. These factors describe the complex relationship between accounting and taxation.By indicating their preference, professionals revealed their choices for accounting- or fiscal-driventreatments/judgements which let us conclude on the direction and level of this influence.Our results partially support fiscal influence; contrary to our expectations, some factors seem to beaccounting driven, which provide evidence for less fiscal influence on perceptional level.

"Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis "