IDEAS home Printed from https://ideas.repec.org/a/spp/jkmeit/1157.html
   My bibliography  Save this article

Management of Dues and Taxes Flow of Economic Entities

Author

Listed:
  • Mihaela BEBESELEA

    (Spiru Haret University, Constanta, Romania)

  • Paula Cornelia MITRAN

    (Spiru Haret University, Constanta, Romania)

Abstract

Dues and taxes, as a component part of cash flows can be managed according to general procedures of payment; this is the hypothesis, from which it starts, in what follows, in the assessment of payments management. A technique that characterizes especially the qualitative aspect of payments management is based on the formation of certain indexes, in terms of other numeric variables (patrimony value, turnover, equity ownership, profit etc.) that express, in relative expression, the correlation between payments and limits taken into consideration. These indexes form the analysis of rotation of patrimony elements by creating a link between balance sheet and profit and loss account. This analysis has as purpose establishing the necessary time to cover all steps of the economic circuit by capitals involved by the economic entity.

Suggested Citation

  • Mihaela BEBESELEA & Paula Cornelia MITRAN, 2011. "Management of Dues and Taxes Flow of Economic Entities," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 1(5), pages 1-7, August.
    • Handle: RePEc:spp:jkmeit:1157
    as

    Download full text from publisher

    File URL: http://www.scientificpapers.org/download/46/
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spp:jkmeit:1157. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Adrian Ghencea (email available below). General contact details of provider: http://www.scientificpapers.org .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.