Title: Theoretic Model Regarding the
Determination of the Fiscal Profit and the Calculation of the Profit
Tax of the Trading Companies
Abstract: The result of the financial
exercise
has an accountant component and a fiscal component. The
accountant result of the exercise represents a global sum of the profit
or of the loss registered by an economic entity, and the fiscal result
is
obtained through the application of the fiscal rules on the revenues or
the
expenses obtained by that entity, resulting in taxable profit or fiscal
loss.
Authors: Horga Mihaela and Horga Vasile
