The Impact of Tax Regulations Regarding the Assessment of Outgoing Stocks on the Company’s Results

Lucian Buşe, Mirela Ganea and Oana-Adriana Duţă
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Lucian Buşe: University of Craiova, Romania
Mirela Ganea: University of Craiova, Romania
Oana-Adriana Duţă: University of Craiova, Romania

Annals of the University of Petrosani, Economics, 2009, vol. 9, issue 1, 69-76

Abstract: Taxation is a reality of today’s economic life, an important factor in the management of a company's incomes and expenses, which manifests itself through the taxes, fees and contributions paid by a company to public budgets. For these reasons, any owner or manager is interested to manage tax flows and tax accountancy so that related costs are minimum and tax law is not infringed. Considering the above-mentioned this paper aims at determining and showing the way in which tax regulations in force influence the level of raw materials and consumable materials expenses of Cerealcom S.A. Teleorman company and, by means of these, the level of the main performance indicators of the company.

Keywords: tax regulations; raw materials and consumable materials expenses; economic-financial performance (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:9:i:1:y:2009:p:69-76

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