The Determination of Companies’ Fiscal Profit and Profit Tax
AbstractThe profit of a financial period is the result of the cost-price mechanism within a company and it is an essential instrument in analysing and evaluating the economic efficiency of a company aswell as the quality of the company’s activity. By taking into account these aspects I developed throughout this paper a model for determining the profit before taxation and also for calculating the income tax
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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): 2 (May)
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Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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financial period; revenues; expenses; fiscal base; fiscal profit;
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- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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