General Aspects Regarding the Influence of Fiscal Reglementation on the Performance of a Company

Mirela-Oana Pintea ()

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 2, 1307-1311

Abstract: Taxation, by its nature, is closely linked to the economy and economic system. Everyday the economic entities experience the influences of fiscality and state over the course of their current activities through fiscal regulations because they can not ignore their role of contributor to the society in which they operate. This is precisely why businesses should conduct an analysis of the fiscal parameter that influence on their activity. Thus, a sound and efficient fiscal management is a critical variable in the economic entity's financial strategy. Any operation conducted at the microeconomic level is subject to tax regulations in force, so we can safely assume that the activity at the microeconomic level is influenced both by direct taxation and indirect taxation as well. In this study, we tried to highlight how fiscal rules affect the functioning of economic entities and also their profitability.

Keywords: fiscality; fiscal reglementation; fiscal system; fiscal management. (search for similar items in EconPapers)
JEL-codes: H20 H32 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1307-1311

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