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Fiscalitatea și costul leasingului în România: o examinare analitică

Author

Listed:
  • Mihaela Teodorescu

    (Universitatea Valahia din Târgoviște, România)

  • Mihai Mieilă

    (Universitatea Valahia din Târgoviște, România)

Abstract

Scopul articolului este de a analiza, pe baza prevederilor din Codul fiscal al României, influența fiscalității asupra costului suportat de către locatar, în cazul contractelor de leasing. Prima parte a articolului este consacrată leasingului financiar, fiind analizată influența regulilor fiscale asupra costului acestei surse de finanțare, care reprezintă o alternativă la împrumutul pe termen lung. În a doua parte, sunt prezentate caracteristicile și implicațiile fiscale ale leasingului operațional, fiind explicate diverse situații în care fluxurile de numerar relative la impozite pot influența nivelul chiriei

Suggested Citation

  • Mihaela Teodorescu & Mihai Mieilă, 2018. "Fiscalitatea și costul leasingului în România: o examinare analitică," Journal of Financial Studies, Institute of Financial Studies, vol. 5(3), pages 245-260, June.
    • Handle: RePEc:fst:rfsisf:v:5:y:2018:i:3:p:245-260
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    More about this item

    Keywords

    leasing financiar; leasing operațional; impozit pe profit; amortizare fiscală; impozit pe veniturile microîntreprinderilor;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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