ACCOUNTING AND TAX TREATMENT OF DIVIDENDS- TYPE GAINS

Cristian Drăgan and Magdalena Mihai
Additional contact information
Cristian Drăgan: University of Craiova, Faculty of Economics and Business Administration, Craiova, Romania

Annals of University of Craiova - Economic Sciences Series, 2022, vol. 2, issue 50, 48-55

Abstract: The remuneration of the owners of the entity for the capital invested by them is of particular concern for the management of the company. It must be taken into consideration on one hand to serve the interest of the owners consisting in the gain of a part of the obtained profit in a short period of time, and on the other hand to revere the applicable accounting and tax regulations. Also, the management of the company is highly interested in carrying out this type of operations in terms of cost optimisation as far as obtaining the information is concerned, in order to determine the amount of dividends due to the shareholders.

Keywords: dividends; tax; shareholders (search for similar items in EconPapers)
JEL-codes: K34 M41 (search for similar items in EconPapers)
Date: 2022
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://feaa.ucv.ro/annals/v2_2022/006.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:2:y:2022:i:50:p:48-55

Access Statistics for this article

Annals of University of Craiova - Economic Sciences Series is currently edited by Sorinel Domnisoru

More articles in Annals of University of Craiova - Economic Sciences Series from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Anca Bandoi ( this e-mail address is bad, please contact ).