THE IMPACT OF THE FISCAL-BUDGETARY POLICY "ON THE ENTERPRISE CASH FLOWS"
THE IMPACT OF THE FISCAL-BUDGETARY POLICY "ON THE ENTERPRISE CASH FLOWS"
Author(s): Adina MartinSubject(s): Economy
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: fiscal-budgetary policy; cash flows; tax facilities; subsidies.
Summary/Abstract: The aim of this paper is to analyze the effects of the fiscal-budgetary policy on one of the most important enterprise indicators: the cash flows. The information regarding the enterprise cash flows is important in the financial decision making process, because maintaining the equilibrium of these cash flows is a condition for enterprise survival and development. For this reason, this paper analyze, from theoretic and practical point of view, the way in which the Government decisions in the fiscal-budgetary field, regarding the tax rate and subsidies level, the fiscal facilities etc., affect the enterprise variables, in this case, its cash flows. Also, in this paper we’ll notice the positive and negative effects of an expansive fiscal-budgetary policy on the enterprise cash flows.
Journal: Analele Ştiinţifice ale Universităţii »Alexandru Ioan Cuza« din Iaşi. Ştiinţe economice
- Issue Year: 2008
- Issue No: 55
- Page Range: 76-86
- Page Count: 11
- Language: English
