PL EN


Journal
2014 | 1(37) | 141–166
Article title

Rola polityki podatkowej państwa w kształtowaniu poziomu inwestycji rzeczowych małych i średnich przedsiębiorstw w Polsce

Authors
Content
Title variants
EN
The role of tax policy in setting the level of real investments of small and medium enterprises in Poland
Languages of publication
PL
Abstracts
EN
The aim of the paper is to discuss the influence of tax policy on the level of investments of small and medium enterprises (SMEs) in Poland. At the beginning, the author presents some basic assumptions concerning the Polish tax policy and analyses the changes ongoing during the past years in the SME sector. The main focus is placed on the analysis of tax tools used by the government in this sector and the impact they exert on the level of investments made by small and medium enterprises. The author concludes with the results of his research on the impact of Polish tax policy on investments made by the companies from the sector.
Journal
Year
Issue
Pages
141–166
Physical description
Contributors
author
  • Doktor nauk ekonomicznych, adiunkt w Katedrze Makroekonomii Uniwersytetu Warmińsko‑Mazurskiego w Olsztynie;, merlo@uwm.edu.pl
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-2ab0ad38-9016-4545-8a08-39606f960828
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