Leasing in Small and Medium Size Enterprise

• Authors: Nastaj W.
• Languages of publication: PL

Abstracts

EN

The article defines the concept of leasing concentrating especially on the tax law. It analysis the most common object of leasing - a car. The article presents both operative and capital leasing and concerning legal changes in taxation in 2004-2005 period, as well as VAT changes in car leasing. There were five periods of different legal conditions in car leasing.

Keywords

EN

CAR LEASING & TAX LAW

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Spółdzielczy Instytut Naukowy G. Bierecki sp.j.
• Journal: Pieniądze i Więź
• Year: 2006
• Volume: 9
• Issue: 2-3(31-32)
• Pages: 86-92
• Document type: ARTICLE

Contributors

author

Nastaj W.

• W. Nastaj, Wyzsza Szkola Finansów i Administracji w Sopocie, ul. Wladyslawa IV 22, 81-743 Sopot, Poland

Identifiers

CEJSH db identifier

08PLAAAA04829181