PL EN


2013 | 5 | 65-76
Article title

Leasing składników majątku – skutki podatkowe dla korzystającego

Authors
Content
Title variants
EN
Leasing of property components – tax consequences for the beneficiary
Languages of publication
PL
Abstracts
EN
A company's development is an essential task for any entrepreneur. To start a new business or expand the existing range, the entrepreneur must, above all, achieve funds for investment. Capital requirements normally exceed the available financial resources, which makes it necessary to obtain missing capital from external sources. One of the forms of business financing is leasing – especially attractive for entrepreneurs, who are just starting their business. It gives the possibility to finance investments from outer funds, i.e. from financing entity, which is particularly useful in situations, when the potential customer’s orders cannot be met due to technological shortcoming of an entrepreneur. The purpose of the publication is to present leasing in terms of tax implications for entrepreneur (beneficiary), especially in the field of income tax.
Keywords
EN
Year
Issue
5
Pages
65-76
Physical description
Dates
published
2013-12-15
Contributors
author
  • Zakład Finansów, Wydział Ekonomii, Uniwersytet Rzeszowski
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-a940ebbf-628f-443a-8bdd-e93b0f76acb1
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