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Fiscal Optimization Through the Acquisition of Intra Group Services

Author

Listed:
  • 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)

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.

Suggested Citation

  • Marius Boita & Gheorghe Pribeanu & Ionela Mihaela Milutin, 2022. "Fiscal Optimization Through the Acquisition of Intra Group Services," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 788-792, September.
    • Handle: RePEc:ovi:oviste:v:xxii:y:2022:i:1:p:788-792
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    More about this item

    Keywords

    fiscal result; taxation; accounting; taxes; consolidated budget;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy

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