PL EN


2014 | 48 | 3 |
Article title

Koszt kapitału własnego w przedsiębiorstwie jako koszt podatkowy - rozwiązania modelowe

Content
Title variants
Languages of publication
PL
Abstracts
PL
Artykuł nie zawiera abstraktu w języku polskim
EN
It is common for the majority of income tax systems all over the world that the cost of debt financ- ing lowers the taxable income while financing with equity is not treated similarly. The question raised in the article is connected with the way the cost of equity financing can be calculated for tax purposes. The aim of the paper is to identify and to analyze some model approaches which allow to lower the taxable base with the cost of equity financing. Some practical experiences form several European countries are analyzed which enables to distinguish between classical model, incremental model and incremental model with a dual tax rate.
Keywords
PL
Year
Volume
48
Issue
3
Physical description
Dates
published
2014
online
2015-05-23
Contributors
References
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Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.ojs-doi-10_17951_h_2014_48_3_197
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