Some of the taxes paid by the company constitute a production cost, to which must be added the social contributions payable by the employer. Its coverage should therefore be focused as that for another current cost.
In the case of Value Added Tax, as a general rule, even when the company must bear it on its purchases, it subsequently recovers it from the tax which in turn is passed on to its customers or by receiving a refund from the Administration.
Finally, the company must bear in mind the impact of direct taxation, which falls on the results of the business activity as a whole.
