AMENDMENTS TO THE FISCAL CODE REGARDING THE EXPENDITURES AND THE DETERMINATION OF THE EXERCISE RESULT

AMENDMENTS TO THE FISCAL CODE REGARDING THE EXPENDITURES AND THE DETERMINATION OF THE EXERCISE RESULT

rct Fiscal Code has brought many changes in the structure of the expenses used to calculate the results of the exercise and, thus, the profits tax. It treats the three items of expense categories (deductibles, with limited deductibility and non-deductible), bringing numerous changes in the struct...

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Bibliographic Details
Main Author: HOLT GHEORGHE
Format: Article
Language:English
Published: Academica Brâncuşi 2017-02-01
Series:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Subjects:
fiscal legislation
deductible expenses
expenses with limited deductibility
non-deductible expenses
accounting result
fiscal result
financial position
Online Access:http://www.utgjiu.ro/revista/ec/pdf/2017-01/12_Holt%20Ghe.pdf

Internet

http://www.utgjiu.ro/revista/ec/pdf/2017-01/12_Holt%20Ghe.pdf

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