{"id":2939,"date":"2020-07-30T20:50:55","date_gmt":"2020-07-30T20:50:55","guid":{"rendered":"https:\/\/revista.isfin.ro\/?p=2939"},"modified":"2020-07-30T20:53:35","modified_gmt":"2020-07-30T20:53:35","slug":"fiscalitatea-si-costul-leasingului-in-romania-o-examinare-analitica-mihaela-teodorescu-si-mihai-mieila","status":"publish","type":"post","link":"https:\/\/revista.isfin.ro\/en\/2020\/07\/30\/fiscalitatea-si-costul-leasingului-in-romania-o-examinare-analitica-mihaela-teodorescu-si-mihai-mieila\/","title":{"rendered":"Taxation and the cost of leasing in Romania: an analytic examination - Mihaela Teodorescu and Mihai Mieil\u0103"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2939\" class=\"elementor elementor-2939\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-102b312d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"102b312d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2f309b\" data-id=\"2f309b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5da070e8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5da070e8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-47415ea4\" data-id=\"47415ea4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-46a1bf19 elementor-widget elementor-widget-text-editor\" data-id=\"46a1bf19\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>\u00a0Authors: Mihaela Teodorescu and Mihai Mieil\u0103<br \/>Vol. 3 \u2022 No. 5 \u2022 November 2018<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2ef934f6\" data-id=\"2ef934f6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c3e881 elementor-position-right elementor-view-default elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"2c3e881\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a class=\"elementor-icon elementor-animation-\" href=\"https:\/\/revista.isfin.ro\/wp-content\/uploads\/2020\/08\/Teodorescu_Mieila_EN_ABS-nr5.pdf\" target=\"_blank\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-down\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h6 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<a href=\"https:\/\/revista.isfin.ro\/wp-content\/uploads\/2020\/08\/Teodorescu_Mieila_EN_ABS-nr5.pdf\" target=\"_blank\" >\n\t\t\t\t\t\tView Abstract PDF\t\t\t\t\t<\/a>\n\t\t\t\t<\/h6>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d35c091 elementor-position-right elementor-view-default elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"4d35c091\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a class=\"elementor-icon elementor-animation-\" href=\"https:\/\/revista.isfin.ro\/wp-content\/uploads\/2020\/08\/Teodorescu_Mieila_EN-art-nr5.pdf\" target=\"_blank\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-down\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h6 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<a href=\"https:\/\/revista.isfin.ro\/wp-content\/uploads\/2020\/08\/Teodorescu_Mieila_EN-art-nr5.pdf\" target=\"_blank\" >\n\t\t\t\t\t\tView Article PDF\t\t\t\t\t<\/a>\n\t\t\t\t<\/h6>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b3a4fe0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3b3a4fe0\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d995271 elementor-widget elementor-widget-text-editor\" data-id=\"d995271\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><strong>Abstract<\/strong><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a639125 elementor-widget elementor-widget-text-editor\" data-id=\"7a639125\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>The leasing agreements represent an important share within the operations of capital assets financing. However, from the standpoint of the user, the nominal costs implied by lease may appear as superior to those incurred in case of financing through the buy-and-borrow alternative. Based on the provisions of the Romanian Fiscal Code, the paper tries to analyze the influence of taxation over the implied costs from the user\u2019s viewpoint. Considering financial lease as an alternative to long-term borrowing, the first part of the article tries to point out the influence of tax regulations upon the cost of the financial leasing. The second part of the paper is dedicated to the features and fiscal implications of the operating lease, presenting various situations, the cash flows related to taxation influencing the amount of the requested rental payments.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a209e8e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2a209e8e\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb24a9b elementor-widget elementor-widget-text-editor\" data-id=\"cb24a9b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><strong>Keywords<\/strong>:  financial leasing, operating leasing, profit tax, fiscal depreciation, tax on\nincomes of micro-enterprises.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-205e8fc7 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"205e8fc7\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-421b00fc elementor-widget elementor-widget-text-editor\" data-id=\"421b00fc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><strong>JEL classification<\/strong>: H25, G32<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47c5b612 elementor-widget elementor-widget-eael-creative-button\" data-id=\"47c5b612\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--default\" href=\"https:\/\/revista.isfin.ro\/en\/arhiva\/\" data-text=\"\">\n\n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\"> BACK <\/span>\n\n                                    <\/div>\n            <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u00a0Autori: Mihaela Teodorescu \u0219i Mihai Mieil\u0103Vol. 3 \u2022 Nr. 5 \u2022 Noiembrie 2018 Vizualizare Abstract PDF Vizualizare Articol PDF Abstract Scopul articolului este de a analiza, pe baza prevederilor din Codul fiscal al Rom\u00e2niei, influen\u021ba fiscalit\u0103\u021bii asupra costului suportat de c\u0103tre locatar, \u00een cazul contractelor de leasing. Prima parte a articolului este consacrat\u0103 leasingului financiar, &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/revista.isfin.ro\/en\/2020\/07\/30\/fiscalitatea-si-costul-leasingului-in-romania-o-examinare-analitica-mihaela-teodorescu-si-mihai-mieila\/\"> <span class=\"screen-reader-text\">Taxation and the cost of leasing in Romania: an analytic examination - Mihaela Teodorescu and Mihai Mieil\u0103<\/span> Read More &raquo;<\/a><\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[167],"tags":[],"yoast_head":"<title>Fiscalitatea \u0219i costul leasingului \u00een Rom\u00e2nia: o examinare analitic\u0103 - Mihaela Teodorescu \u0219i Mihai Mieil\u0103 - Revista de Studii Financiare<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/revista.isfin.ro\/en\/2020\/07\/30\/fiscalitatea-si-costul-leasingului-in-romania-o-examinare-analitica-mihaela-teodorescu-si-mihai-mieila\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscalitatea \u0219i costul leasingului \u00een Rom\u00e2nia: o examinare analitic\u0103 - Mihaela Teodorescu \u0219i Mihai Mieil\u0103 - Revista de Studii Financiare\" \/>\n<meta property=\"og:description\" content=\"\u00a0Autori: Mihaela Teodorescu \u0219i Mihai Mieil\u0103Vol. 3 \u2022 Nr. 5 \u2022 Noiembrie 2018 Vizualizare Abstract PDF Vizualizare Articol PDF Abstract Scopul articolului este de a analiza, pe baza prevederilor din Codul fiscal al Rom\u00e2niei, influen\u021ba fiscalit\u0103\u021bii asupra costului suportat de c\u0103tre locatar, \u00een cazul contractelor de leasing. 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