THE ENTERPRISE SELF-FINANCING – THE TAXATION IMPACT UPON SELF-FINANCING DECISION

Nicoleta Bărbuţă-Mişu

EuroEconomica, 2009, issue 1(22), 80-86

Abstract: This work study the self-financing problematic, with particular emphasis on their benefits for the enterprise, but also for shareholders, on domestic or external factors that influence the self-financing decision and its level, on the relationship between self-financing and depreciation, degree of debt and profitability and not in the last line on the self-financing cost. In the factors that acting on the self-financing decision was granted a special attention to taxation, whose impact has been analyzed for various amounts of the tax on dividend and the tax on capital gains.

Keywords: cost of capital; profitability; own capital; retained profit; dividends (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:dug:journl:y:2009:i:1:p:80-86c:dug:journl:y:2009:i:1:p:80-86

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