أثر الجباية على الاستراتيجية المالية للمؤسسة الاقتصادية : دراسة نظرية تحليلية
Other Title(s)
The impact of taxation on the financial strategy of economic corporation : analytical theory study
Joint Authors
Source
Issue
Vol. 9, Issue 2 (31 Dec. 2019), pp.445-461, 17 p.
Publisher
University of Eloued Faculty of Economics Commercial and Management Sciences
Publication Date
2019-12-31
Country of Publication
Algeria
No. of Pages
17
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This research aims to highlight the impact of the tax variable on the financial strategy of the economic Corporation, where the financial aspect of any economic Corporation is the main link and the main element of its development and continuity.
The researchers concluded that the tax variable has an important role in directing the Corporation behavior towards a specific funding source by influencing on the cost elements of each source, it must therefore build an optimal financial strategy that would enable it to have access to financial resources at the lowest cost.
The effect of taxes on the business figure has an impact on the Corporation greater than taxes on profits, even if it is not in the position of the real taxpayer.
This results in its cash balance being affected by foreign cash flows that do not generate any profits.The tax legislation of the institution has given a specific field to ensure that it has specific technical options in which the corporation can exercise its taxpayer in a way that serves its financial and investment situation and avoids incidental financial costs that affect its net profits and financial position in the future.
American Psychological Association (APA)
مسعودي، عبد القادر ومحمد طالبي. 2019. أثر الجباية على الاستراتيجية المالية للمؤسسة الاقتصادية : دراسة نظرية تحليلية. رؤى اقتصادية،مج. 9، ع. 2، ص ص. 445-461.
https://search.emarefa.net/detail/BIM-938723
Modern Language Association (MLA)
مسعودي، عبد القادر ومحمد طالبي. أثر الجباية على الاستراتيجية المالية للمؤسسة الاقتصادية : دراسة نظرية تحليلية. رؤى اقتصادية مج. 9، ع. 2 (كانون الأول 2019)، ص ص. 445-461.
https://search.emarefa.net/detail/BIM-938723
American Medical Association (AMA)
مسعودي، عبد القادر ومحمد طالبي. أثر الجباية على الاستراتيجية المالية للمؤسسة الاقتصادية : دراسة نظرية تحليلية. رؤى اقتصادية. 2019. مج. 9، ع. 2، ص ص. 445-461.
https://search.emarefa.net/detail/BIM-938723
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن ملاحق : ص. 461
Record ID
BIM-938723