DETERMINING THE RESULT OF THE EXERCISE OF THE ECONOMIC ENTITIES IN ROMANIA

Florin-Constantin Dima ()
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Florin-Constantin Dima: Constantin Brancoveanu University of Pitesti, Romania

Contemporary Economy Journal, 2021, vol. 6, issue 2, 14-21

Abstract: The development of this article started from the need to suitably determine the result of the exercise of the economic entities in our country. The result of the exercise is one of the most important indicators when analyzing an entity that carries out economic activities. In our country, taxation prevails over accounting and, for this reason, it is very important to be able to make a correct interpretation of the result of the activity. In the following we will follow the way in which the expenses and incomes are grouped from the fiscal point of view and how they are taken into account when determining the fiscal result. We will also analyze, in addition to expenses and income, the other elements taken into account in determining the tax result such as: items similar to income, items similar to expenses, tax deductions, and tax loss. For a more complete analysis, we will also treat the deductions from the profit tax due.

Keywords: income; expenses; tax deductions; tax result; profit tax (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:brc:brccej:v:6:y:2021:i:2:p:14-21

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