THE TAX ADVANTAGES OF INCOME TAX PAYERS

Suciu Gheorghe
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Suciu Gheorghe: “DIMITRIE CANTEMIR” CHRISTIAN UNIVERSITY BRASOV, ROMANIA

Annals - Economy Series, 2015, vol. 2, 231-238

Abstract: The paper analyzes the cost of financing through financial and operational leasing due to the deductibility of depreciation and interest. The shareholders of any company aim to obtain profit and to increase their ownership equity. In order for this to happen, the company must have profit, for which a corporate tax must be paid. A good management translates into choosing the most advantageous means of financing, which will lead to paying a lower corporate tax. Leasing and the non-taxation of reinvested profits are two means through which companies can obtain significant fiscal advantages, by increasing the deductible expenses, or by paying lower taxes.

Keywords: corporate tax; financial leasing; operational leasing; fiscal economy. (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2015:v:2:p:231-238

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