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The Determination of Companies’ Fiscal Profit and Profit Tax

Author

Listed:
  • Horga Vasile

    (“Valahia” University of Targoviste)

Abstract

The profit of a financial period is the result of the cost-price mechanism within a company and it is an essential instrument in analysing and evaluating the economic efficiency of a company aswell as the quality of the company’s activity. By taking into account these aspects I developed throughout this paper a model for determining the profit before taxation and also for calculating the income tax

Suggested Citation

  • Horga Vasile, 2011. "The Determination of Companies’ Fiscal Profit and Profit Tax," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 580-585, May.
    • Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:580-585
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    More about this item

    Keywords

    financial period; revenues; expenses; fiscal base; fiscal profit;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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