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The Impact of Tax Regulations Regarding the Assessment of Outgoing Stocks on the Company’s Results

Author

Listed:
  • Lucian Buşe

    (University of Craiova, Romania)

  • Mirela Ganea

    (University of Craiova, Romania)

  • Oana-Adriana Duţă

    (University of Craiova, Romania)

Abstract

Taxation is a reality of today’s economic life, an important factor in the management of a company's incomes and expenses, which manifests itself through the taxes, fees and contributions paid by a company to public budgets. For these reasons, any owner or manager is interested to manage tax flows and tax accountancy so that related costs are minimum and tax law is not infringed. Considering the above-mentioned this paper aims at determining and showing the way in which tax regulations in force influence the level of raw materials and consumable materials expenses of Cerealcom S.A. Teleorman company and, by means of these, the level of the main performance indicators of the company.

Suggested Citation

  • Lucian Buşe & Mirela Ganea & Oana-Adriana Duţă, 2009. "The Impact of Tax Regulations Regarding the Assessment of Outgoing Stocks on the Company’s Results," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 9(1), pages 69-76.
    • Handle: RePEc:pet:annals:v:9:i:1:y:2009:p:69-76
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