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Study On The Impact Of Tax Regulations On A Company’S Financial Expenses


  • Lect. Radu Catalin Criveanu Ph. D

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

  • Oana Adriana Duta, Ph. D Student

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)


Fiscality is a reality of nowadays’ economic life, an important factor in the management of a company’s revenues and expenses, appearing under the form of taxes, fees and contributions paid by a company to public budgets. For these reasons, all owners or managers are interested in managing their tax flows and tax accounting so that the costs required thereby are minimal and tax law is not violated. Considering the above, this paper aims at determining and showing the way how tax regulations in force influence the financial expenses of Cerealcom S.A. Dolj and, hence, the level of the company’s main performance indicators.

Suggested Citation

  • Lect. Radu Catalin Criveanu Ph. D & Oana Adriana Duta, Ph. D Student, 2010. "Study On The Impact Of Tax Regulations On A Company’S Financial Expenses," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(38), pages 1-5, May.
  • Handle: RePEc:aio:aucsse:v:2:y:2010:i:5:p:94-98

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    taxation; interests; expenses; financial performance;

    JEL classification:

    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence


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