The issue of the relation between accountancy and the fiscal system is a subject that has been often debated in specialized literature. In a company, accountancy is meant to be a tool for analyzing and administrating the state of the patrimony, of the financial statement, and of the result achieved. But taking into account the fact that a company is part and parcel of the market economy, its accountancy will be carried out based on the interests of external users, one of them being the state.