Fiscal Optimization Through the Acquisition of Intra Group Services

Marius Boita (), Gheorghe Pribeanu () and Ionela Mihaela Milutin ()
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Marius Boita: †Vasile Goldis†Western University of Arad, Romania
Gheorghe Pribeanu: †Vasile Goldis†Western University of Arad, Romania
Ionela Mihaela Milutin: Western University of Timisoara, Romania

Ovidius University Annals, Economic Sciences Series, 2022, vol. XXII, issue 1, 788-792

Abstract: This empirical study addresses the fiscal optimization of the profit tax by purchasing intragroup services for planning, respectively preparing the financial statements and adjusting the income and profit tax, with an impact on the deduction of value added tax. The study focuses on the economic relations regarding the procurement of services between a Romanian company and a cross-border one in affiliation relations. The study concludes that by applying fiscal policies and interpreting the legislation in the field of tax-accounting, certain transactions between related parties lead to fiscal optimization of taxes and fees, which have a negative impact on the consolidated state budget and the Romanian economy.

Keywords: fiscal result; taxation; accounting; taxes; consolidated budget (search for similar items in EconPapers)
JEL-codes: E62 E63 M21 M41 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxii:y:2022:i:1:p:788-792

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