文章基本信息

标题：General Aspects Regarding the Influence of Fiscal Reglementation on the Performance of a Company
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作者：Pintea Mirela-Oana
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：2
语种：English
出版社：Ovidius University Press
摘要：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.
关键词：fiscality;fiscal reglementation;fiscal system;fiscal management.