PL EN


2013 | 1 | 73-95
Article title

Przepisy podatkowe mające na celu poprawę płynności finansowej przedsiębiorców

Content
Title variants
Languages of publication
PL
Abstracts
PL
The text contains basic information on business taxes in context of changes introduced on January 1, 2013 regarding the necessity to correct the costs in situation when the dues were not payed on time or when the date due is longer then the period regulated by law. The changes influence economic activity because they deprive the taxpayer of the right to consider expense as tax deductible in case when during certain period he had not payed the contractor. The reason for the change was increasing liquidity of transactions between enterprises through penalizing overdue payments. However, aside of the tax code the matter is also regulated by the transaction payment regulation act. The dualism of regulation, due to its fiscal effect (the beneficiary of new regulation is the treasury) causes the author to doubt the rationality of the new legislation.
Year
Issue
1
Pages
73-95
Physical description
Dates
published
2013-12-05
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.ojs-doi-10_33119_KKESSiP_2013_1_3
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.