文章基本信息

标题：The enterprise self-financing – the taxation impact upon self-financing decision
本地全文：下载
作者：Nicoleta Barbuta-Misu
期刊名称：EuroEconomica
印刷版ISSN：1582-8859
电子版ISSN：2065-3883
出版年度：2009
卷号：22
期号：1
出版社：Danubius University of Galati
摘要：This work study the self-financing problematic, with particular emphasis on their benefits for the enterprise, but also for shareholders, on domestic or external factors that influence the self-financing decision and its level, on the relationship between self-financing and depreciation, degree of debt and profitability and not in the last line on the self-financing cost. In the factors that acting on the self-financing decision was granted a special attention to taxation, whose impact has been analyzed for various amounts of the tax on dividend and the tax on capital gains.