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Fiscal Aspects At The Level Of Groups Of Companies

Author

Listed:
  • Mariana BÃNUTÃ

    (University of Pitesti, Romania)

  • Mihaela GÂDOIU

    (University of Pitesti, Romania)

Abstract

: Groups of companies are a reality of the contemporary economic world, and the major interest of many categories of information users for them is easy to understand due to the fact that they actually dominate the economies of most of the developed states or developing states. Our article focuses on the analysis of certain fiscal aspects at the level of groups of companies that carry out their business in Romania, which, in our view, influence the decision to operate in the national market and influence their performance.

Suggested Citation

  • Mariana BÃNUTÃ & Mihaela GÂDOIU, 2022. "Fiscal Aspects At The Level Of Groups Of Companies," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 21(2), pages 39-52.
    • Handle: RePEc:pts:journl:y:2022:i:2:p:39-52
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    More about this item

    Keywords

    Group of company; Tax consolidation; Group taxation.;
    All these keywords.

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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