The Determination of Companies’ Fiscal Profit and Profit Tax

Horga Vasile ()
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Horga Vasile: “Valahia” University of Targoviste

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 2, 580-585

Abstract: The profit of a financial period is the result of the cost-price mechanism within a company and it is an essential instrument in analysing and evaluating the economic efficiency of a company aswell as the quality of the company’s activity. By taking into account these aspects I developed throughout this paper a model for determining the profit before taxation and also for calculating the income tax

Keywords: financial period; revenues; expenses; fiscal base; fiscal profit (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xi:y:2011:i:9:p:580-585

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