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The Tax Advantages Of Income Tax Payers

Author

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  • SUCIU GHEORGHE

    (“DIMITRIE CANTEMIR” CHRISTIAN UNIVERSITY BRASOV, ROMANIA)

Abstract

The paper analyzes the cost of financing through financial and operational leasing due to the deductibility of depreciation and interest. The shareholders of any company aim to obtain profit and to increase their ownership equity. In order for this to happen, the company must have profit, for which a corporate tax must be paid. A good management translates into choosing the most advantageous means of financing, which will lead to paying a lower corporate tax. Leasing and the non-taxation of reinvested profits are two means through which companies can obtain significant fiscal advantages, by increasing the deductible expenses, or by paying lower taxes.

Suggested Citation

  • Suciu Gheorghe, 2015. "The Tax Advantages Of Income Tax Payers," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 231-238, April.
    • Handle: RePEc:cbu:jrnlec:y:2015:v:2:p:231-238
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