The fiscal system acts upon all the enterprises, so, the influence upon the economic - financial performances appears at all the levels of the economic agents. At first sight, the tax action upon economic - financial performances manifests in the same modality, regardless of the company which refers to. This standardisation of the way the tax policy acts upon the economic - financial performances of the companies starts from the idea that the law is the same for everybody. Really and truly , but not everybody understands the law in the same manner, not everybody can take advantage of some facilities (not always very easy to remark) offered by the law.

the taxes, the value added tax ,fiscality, economic – financial levers