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Accounting And Tax Treatment Of Dividends- Type Gains

Author

Listed:
  • Cristian Drăgan

    (University of Craiova, Faculty of Economics and Business Administration, Craiova, Romania)

  • Magdalena Mihai

    (University of Craiova, Faculty of Economics and Business Administration, Craiova, Romania)

Abstract

The remuneration of the owners of the entity for the capital invested by them is of particular concern for the management of the company. It must be taken into consideration on one hand to serve the interest of the owners consisting in the gain of a part of the obtained profit in a short period of time, and on the other hand to revere the applicable accounting and tax regulations. Also, the management of the company is highly interested in carrying out this type of operations in terms of cost optimisation as far as obtaining the information is concerned, in order to determine the amount of dividends due to the shareholders.

Suggested Citation

  • Cristian Drăgan & Magdalena Mihai, 2022. "Accounting And Tax Treatment Of Dividends- Type Gains," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(50), pages 48-55, December.
    • Handle: RePEc:aio:aucsse:v:2:y:2022:i:50:p:48-55
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    File URL: http://feaa.ucv.ro/annals/v2_2022/006.pdf
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    More about this item

    Keywords

    dividends; tax; shareholders;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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