Indirect Instruments reducing Taxation

• Authors: Zbroinska B.
• Languages of publication: PL

Abstracts

EN

Tax system includes instruments enabling to reduce the burden of taxation. Leasing of fixed assets or accelerated amortization/depreciation belong to good examples of indirect instruments which are connected with undertaken investments. These instruments increase costs and, in turn, have impact on the reduction of the taxation basis. The indirect instruments are considered to be accessible but rarely used by entrepreneurs. Investments are in most cases financed by own equity or from external sources depending on the enterprise size and condition.

Keywords

EN

TAXATION REDUCING INSTRUMENTS

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Instytut Organizacji i Zarządzania w Przemyśle „ORGMASZ”
• Journal: Ekonomika i Organizacja Przedsiębiorstwa
• Year: 2006
• Issue: 2(673)
• Pages: 48-54
• Document type: ARTICLE

Contributors

author

Zbroinska B.

• B. Zbroinska, Akademioa Swietokrzyska w Kielcach, Wydzial Zarzadzania i Administracji, ul. Mielczarskiego 45, 25-709 Kielce, Poland

Identifiers

CEJSH db identifier

08PLAAAA04448595