Leasing versus Bank Loan a Comparative Analysis in Terms of Tax Effects
AbstractExisting funding sources in the companys is vital for the functioning and development. Cost of funding sources may vary from one company to another, at least for their own funding sources. However, for external funding sources, the market has reached a level where the cost of financing and, thus gains tax, are influenced by fiscal policy of individual businesses and related tax regulations that operate in market. The aims of this article is to identify a funding source from which businesses can obtain tax benefits, the research being done on a total of 32 companies from Romania. The research started by analyzing financial statements, followed by the formulation of hypotheses that have been tested and whose parameters were estimated.
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Bibliographic InfoArticle provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.
Volume (Year): XI (2011)
Issue (Month): 1 (May)
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Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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fiscal impact; internal funding; external funding; leasing; bank loan;
Find related papers by JEL classification:
- G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
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