THE IMPACT OF TAXES ON THE SELF-FINANCING CAPACITY OF THE ENTERPRISE
THE IMPACT OF TAXES ON THE SELF-FINANCING CAPACITY OF THE ENTERPRISE

Summary/Abstract: Considered only as a tax levy, tax reduces the capacity of self-financing of the enterprise, like any other tax borne by natural or legal persons. Tax incidence, generated by tax systems and practiced in one country or another or during certain periods, occur at different levels to determine the results, evaluated in terms of profit or loss, knowing that profit can become an important source of financing of the company, along with amortization of fixed assets (property), which ensures the recovery of its value transmitted in costs and selling-purchasing prices of realized products. The purpose of this paper is to highlight the impact of taxes on self-financing capacity of the company.

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