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Fiscal Impact On Cash-Flow Company

Author

Listed:
  • Chivu, Ramona

    (Spiru Haret, Facultatea de Management Financiar Contabil)

  • Blajanu, Adelina

    (Banca Nationala a Romaniei)

  • Chivu, Marin

    (Spiru Haret, Facultatea de Management Financiar Contabil)

  • Neacsu, Onita

    (Spiru Haret, Facultatea de Management Financiar Contabil)

Abstract

Information on cash flows of a business are useful to users of financial information, putting them available certain information to evaluate both its ability to generate cash and cash equivalent, and it needs to use those cash flows. Taxation exercises a substantial influence on the cash flows of an enterprise. Every tax that the company is obliged to pay for the profits / income or activities have a maturity payment expressly specified in the tax laws related, but which may also be interested in managing an entity that is how all these payments are articulates in a general plan of periodic payments, in other words, how is affected the company treasury as a result of its fiscal duties.

Suggested Citation

  • Chivu, Ramona & Blajanu, Adelina & Chivu, Marin & Neacsu, Onita, 2009. "Fiscal Impact On Cash-Flow Company," Papers 2009/98, Osterreichish-Rumanischer Akademischer Verein.
  • Handle: RePEc:ris:sphedp:2009_098
    as

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    More about this item

    Keywords

    accounting; taxation; cash flow; value added tax; customs duties; income tax.;
    All these keywords.

    JEL classification:

    • Q55 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Technological Innovation

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