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Erscheinungsjahr: 
2018
Quellenangabe: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 17 [Issue:] 4 [Year:] 2018 [Pages:] 626-640
Verlag: 
Bucharest University of Economic Studies, Bucharest
Zusammenfassung: 
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.
Schlagwörter: 
empirical research
income tax
financial performance
listed companies
Romania
JEL: 
M41
C58
G31
M10
H32
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