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Description
This study analyzes the calculation and declaration of corporate income tax through an applied case study on the company ARAMIS INVEST SRL for the period 2020-2023. The research uses a mixed methodology, combining quantitative analysis of financial indicators with qualitative interpretation of tax strategies. The results highlight a positive evolution of financial performance, with turnover increasing by 56.5% and net profit by 31.5%. The effective tax rate decreased from 11.7% to 10.7%, demonstrating a gradual tax optimization. The study reveals the untapped potential for reducing the tax burden by using available legal facilities and emphasizes the need for tax planning integrated with business strategy. The conclusions provide valuable insights for Romanian companies in optimizing tax compliance and operational efficiency.
