Innowacje w operacjach faktoringowych

• Authors: Fila, Joanna , Witczak, Radosław

Title variants

PL

Innovations in Factoring Operations

Abstracts

EN

The scope of the factoring was given in the article. The history and origin of the factoring as the form of financing the enterprises was presented. The main features and kinds of this contract were described. The financial aspects of the factoring contract were given. The VAT provisions concerning factoring were presented. The influence of the income tax on the factoring was shown. The changes in the interpretations of the income tax concerning factoring were proposed.

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2012
• Volume: 266

Dates

published

2012

Contributors

author

Fila, Joanna

author

Witczak, Radosław

other

Uniwersytet Łódzki; Wydział Ekonomiczno-Socjologiczny; Instytut Finansów

Identifiers

URI

http://hdl.handle.net/11089/2010