Leasing versus Bank Loan a Comparative Analysis in Terms of Tax Effects

Geambazi Petris ()
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Geambazi Petris: Academy of Economic Studies, Bucharest

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 782-787

Abstract: Existing funding sources in the companys is vital for the functioning and development. Cost of funding sources may vary from one company to another, at least for their own funding sources. However, for external funding sources, the market has reached a level where the cost of financing and, thus gains tax, are influenced by fiscal policy of individual businesses and related tax regulations that operate in market. The aims of this article is to identify a funding source from which businesses can obtain tax benefits, the research being done on a total of 32 companies from Romania. The research started by analyzing financial statements, followed by the formulation of hypotheses that have been tested and whose parameters were estimated.

Keywords: fiscal impact; internal funding; external funding; leasing; bank loan (search for similar items in EconPapers)
JEL-codes: G18 G32 K34 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:11:y:2011:i:1:p:782-787

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