PL EN


2012 | 2 | 72-81
Article title

Wplata z zysku przez jednoosobowe spolki Skarbu Panstwa - dywidenda czy podatek?

Title variants
EN
PAYMENT OF PROFITS BY COMPANIES TOTALLY OWNED BY STATE - DIVIDEND OR TAX?
Languages of publication
PL
Abstracts
EN
The essay constitutes comparative study of the regulations included in three normative acts: Act on payment of profits by companies totally owned by State, Act on Corporate Income Tax and Code of Commercial Companies. The research shows that payment of profit is similar to the legal construction of corporate tax. The similarity between the payment of profit and dividend is illusory. Current legislation on payment of profits by companies totally owned by State is defective and requires verification. The Act on Payment of profits should be annulled as constitutionally imperfect and detrimental to the market.
Year
Issue
2
Pages
72-81
Physical description
Document type
ARTICLE
Contributors
  • ul . Rakowicka 23, Krakow
  • Uniwersytet Ekonomiczny w Krakowie, ul . Rakowicka 23, Krakow
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
11PLAAAA10855
YADDA identifier
bwmeta1.element.6e2aaede-8f58-3fea-84db-eb901afe2f65
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