Tarcza podatkowa w leasingu finansowym i operacyjnym

• Authors: Marzena Wrona

Title variants

EN

Tax Shield in Financial and Operational Leasing

• Languages of publication: PL

Abstracts

EN

Leasing is one of the main funding sources in business. A company with low credit rating can obtain the funding for fixed assets in the form of leasing. Then the question arises: what form of leasing to choose? Which form will be more beneficial for a company? Hence, leasing might be analysed from the perspective of interest that a company will have to pay, but also with respect to the net cash flow that a company will generale dealing with the leasing liabilities. The last issue became the main problem of the article. The other issue emphasised is a definition of tax shield that shapes amount of the cash flow. It revises the amount in plus, thus ipso facto it influences leasing profitability.

Keywords

PL

tarcza podatkowa; raty leasingowe; koszty podatkowe w leasingu; leasing

EN

leasing; tax shield; leasing rentals; deductible costs in leasing

• Publisher: Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
• Journal: Roczniki Ekonomii i Zarządzania
• Year: 2013
• Volume: 5(41)
• Pages: 125-137

Contributors

author

Marzena Wrona

• Katedra Rachunkowości, Instytut Ekonomii i Zarządzania na Wydziale Nauk Społecznych Katolickiego Uniwersytetu Lubelskiego Jana Pawła II