IMPACT OF VAT ON THE PROFITABILITY AND THE CASH FLOW OF ROMANIAN SMALL AND MEDIUM ENTREPRISES

The options available to taxpayers make tax systems attractive and give them an opportunity to choose one system or another after a careful analysis of the fiscal advantages and disadvantages of each choice. A small or medium company has to explore the options available, whether that is VAT registra...

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Bibliographic Details
Main Authors: Maria Zenovia GRIGORE, Mariana GURĂU
Format: Article
Language:English
Published: Nicolae Titulescu University Publishing House 2014-05-01
Series:Challenges of the Knowledge Society
Subjects:
Online Access:http://cks.univnt.ro/uploads/cks_2014_articles/index.php?dir=07_finance_accounting%2F&download=CKS+2014_finance_accounting_art.069.pdf