Tax Principles Between Theory, Practice and Social Responsibility

Mitu, Narcis Eduard; Stanciu, Cristian

doi:10.1007/978-3-319-70449-4_2

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2020

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“…However, a significant disadvantage of these approaches, according to experts, is that they do not characterize the tax capacity of the enterprise, which, by analogy with the creditworthiness or solvency, is determined by the ability of the enterprise to meet tax obligations without compromising its financial condition and economic security. This allows to assess the level of tax burden in relation to financial performance and property potential, which is necessary to improve in the aspect of the business efficiency (Mitu & Stanciu, 2018).…”

Section: Resultsmentioning

confidence: 99%