Koszt kapitału własnego w przedsiębiorstwie jako koszt podatkowy - rozwiązania modelowe

• Authors: Anna Leszczyłowska
• 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

• Publisher: Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
• Journal: Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
• Year: 2014
• Volume: 48
• Issue: 3

Dates

published

2014

online

2015-05-23

Contributors

author

Anna Leszczyłowska

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Identifiers

DOI

10.17951/h.2014.48.3.197