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The impact of income tax over financial performance of companies listed on the Bucharest Stock Exchange

Accounting and management information systems, 2018-01, Vol.17 (4), p.626-640 [Peer Reviewed Journal]

Copyright Bucharest Academy of Economic Studies 2018 ;ISSN: 1583-4387 ;ISSN: 1843-8105 ;EISSN: 2559-6004 ;DOI: 10.24818/jamis.2018.04006

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Title:
The impact of income tax over financial performance of companies listed on the Bucharest Stock Exchange
Author: Ștefănescu, Aurelia ; Pitulice, Ileana Cosmina ; MÎNZU, Viorica Georgiana
Subjects: Accounting ; Accounting - Business Administration ; Capital budgeting ; Corporate taxes ; Dependent variables ; Econometrics ; Economic development ; Economy ; empirical research ; Equity ; Financial leverage ; Financial performance ; GDP ; Gross Domestic Product ; Income ; income tax ; Income taxes ; listed companies ; Literature reviews ; Regression analysis ; Return on assets ; Romania ; Stock exchanges ; Tax rates ; Tax regulations ; Taxation
Is Part Of: Accounting and management information systems, 2018-01, Vol.17 (4), p.626-640
Description: By its multiple facets, income tax is a subject of great interest both for academic and professional environment, on a microeconomic and macroeconomic level. After analyzing the relevant literature in the field, in order to demonstrate the influence of income tax over a company’s performance, two econometric models were designed, having as dependent variables return on equity and net profit’s margin rate. For applying multiple regressions we used a sample of companies listed on Bucharest Stock Exchange and the analysed indicators were extracted from their annual financial statements. Econometric modelling used for return on equity and net profit’s margin demonstrated that effective tax rate influences in a negative way a company’s financial performance. Limits of research have been evidenced as being methodological, such as the small size of the sample.
Publisher: Bucharest: EDITURA ASE
Language: English
Identifier: ISSN: 1583-4387
ISSN: 1843-8105
EISSN: 2559-6004
DOI: 10.24818/jamis.2018.04006
Source: AUTh Library subscriptions: ProQuest Central
CEEOL: Open Access
DOAJ Directory of Open Access Journals

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The impact of income tax over financial performance of companies listed on the Bucharest Stock Exchange

Copyright Bucharest Academy of Economic Studies 2018 ;ISSN: 1583-4387 ;ISSN: 1843-8105 ;EISSN: 2559-6004 ;DOI: 10.24818/jamis.2018.04006

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