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Tax and Accounting Issues in Supply Chain

Author

Listed:
  • Mihaela Stet

    (Western University “Vasile Goldis” of Arad, Faculty of Economics)

Abstract

The investigation field of the paper covers two distinct areas, namely, the area of accounting research and the taxation field, focusing mainly on issues at the intersection of two research areas, customized to the supply chain. The study reveals some specific tax and accounting aspects for logistics companies. It highlights also the impact caused by the various tax measures on the cost of distribution logistics, assessment of the fiscal effect of various rules, proper tax management being able to optimize the tax position and allowing economic entities to find potential opportunities to reduce corporate tax exposure in the supply chain.

Suggested Citation

  • Mihaela Stet, 2012. "Tax and Accounting Issues in Supply Chain," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1707-1711, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1707-1711
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    More about this item

    Keywords

    accounting; taxation; logistics; supply chain;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • L81 - Industrial Organization - - Industry Studies: Services - - - Retail and Wholesale Trade; e-Commerce
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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