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General Aspects Regarding the Influence of Fiscal Reglementation on the Performance of a Company

Author

Listed:
  • Pintea Mirela-Oana

    (Universitatea Babeo-Bolyai Cluj-Napoca, Facultatea de atiin?e Economice oi Gestiunea Afacerilor)

Abstract

Taxation, by its nature, is closely linked to the economy and economic system. Everyday the economic entities experience the influences of fiscality and state over the course of their current activities through fiscal regulations because they can not ignore their role of contributor to the society in which they operate. This is precisely why businesses should conduct an analysis of the fiscal parameter that influence on their activity. Thus, a sound and efficient fiscal management is a critical variable in the economic entity's financial strategy. Any operation conducted at the microeconomic level is subject to tax regulations in force, so we can safely assume that the activity at the microeconomic level is influenced both by direct taxation and indirect taxation as well. In this study, we tried to highlight how fiscal rules affect the functioning of economic entities and also their profitability.

Suggested Citation

  • Pintea Mirela-Oana, 2012. "General Aspects Regarding the Influence of Fiscal Reglementation on the Performance of a Company," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1307-1311, Decembre.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1307-1311
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    More about this item

    Keywords

    fiscality; fiscal reglementation; fiscal system; fiscal management.;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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