FISCAL IMPACT ON CASH-FLOW COMPANY

Ramona Chivu (), Adelina Blajanu, Marin Chivu and Onita Neacsu
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Ramona Chivu: Spiru Haret, Facultatea de Management Financiar Contabil
Adelina Blajanu: Banca Nationala a Romaniei
Marin Chivu: Spiru Haret, Facultatea de Management Financiar Contabil
Onita Neacsu: Spiru Haret, Facultatea de Management Financiar Contabil

No 2009/98, Papers from Osterreichish-Rumanischer Akademischer Verein

Abstract: Information on cash flows of a business are useful to users of financial information, putting them available certain information to evaluate both its ability to generate cash and cash equivalent, and it needs to use those cash flows. Taxation exercises a substantial influence on the cash flows of an enterprise. Every tax that the company is obliged to pay for the profits / income or activities have a maturity payment expressly specified in the tax laws related, but which may also be interested in managing an entity that is how all these payments are articulates in a general plan of periodic payments, in other words, how is affected the company treasury as a result of its fiscal duties.

Keywords: accounting; taxation; cash flow; value added tax; customs duties; income tax. (search for similar items in EconPapers)
JEL-codes: Q55 (search for similar items in EconPapers)
Pages: 10 pages
Date: 2009-10-12
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Persistent link: https://EconPapers.repec.org/RePEc:ris:sphedp:2009_098

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