FISCAL ASPECTS AT THE LEVEL OF GROUPS OF COMPANIES

Mariana Bãnutã () and Mihaela Gâdoiu ()
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Mariana Bãnutã: University of Pitesti, Romania
Mihaela Gâdoiu: University of Pitesti, Romania

Scientific Bulletin - Economic Sciences, 2022, vol. 21, issue 2, 39-52

Abstract: : Groups of companies are a reality of the contemporary economic world, and the major interest of many categories of information users for them is easy to understand due to the fact that they actually dominate the economies of most of the developed states or developing states. Our article focuses on the analysis of certain fiscal aspects at the level of groups of companies that carry out their business in Romania, which, in our view, influence the decision to operate in the national market and influence their performance.

Keywords: Group of company; Tax consolidation; Group taxation. (search for similar items in EconPapers)
JEL-codes: G34 H32 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:pts:journl:y:2022:i:2:p:39-52

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