Information on cash flows of a business are useful to users of financial information, putting them available certain information to evaluate both its ability to generate cash and cash equivalent, and it needs to use those cash flows. Taxation exercises a substantial influence on the cash flows...

Management of enterprise accounting, strongly connected to taxation does not always contribute to the efficiency expected, does not allow, as should the promotion of his performance, this intervention due to a tax imposing its rules on the accounting rules, the principles of tax law before the...