文章基本信息

标题：Optimization of Fiscal Costs Versus Creative Accounting
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作者：Mihaela Popa ; Mihaela Popa
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2012
卷号：62
页码：1271-1275
DOI：10.1016/j.sbspro.2012.09.217
语种：English
出版社：Elsevier
摘要：AbstractIn Romania and not only here, fiscal costs are a significant percentage of a company's total costs. Fiscal costs must not be neglected during the optimization endeavour of a company's business as reducing the former may allow the reorientation of the amounts saved towards new growth opportunities. Yet, the fiscal options of economic agents have limits, too. Fiscal optimization methods are more often than not found at the fragile borderline between legal and illegal. Therefore, the fiscal cost optimization process frequently comprises the trend of using creative accounting techniques.
关键词：Fiscal optimization;fiscal cost;accounting policies;creative accounting