Ocena projektów inwestycyjnych o charakterze społecznym w kontekście zmian podatkowych na przykładzie Polskiego Ładu
The social investment project evaluation in the context of tax changes on the example of the Polish Deal

Summary/Abstract: The tax changes introduced in The Polish Deal program had a broad application to all legal persons and individuals. From the perspective of investing in the real estate market, there have been several key changes. The first one is related to preventing the choice of taxation of rental income and the second one excludes the depreciation of residential real estate. The main aim of the article was to assess the impact of tax changes in Poland on the effectiveness of social investment projects in enterprises in the real estate area. The secondary goals included identifying tax changes introduced in The Polish Deal in the field of building depreciation and preparing a case study reflecting the indicated decision-making problem. The analysis of the indicators for assessing the profitability of an investment project allows for determining the economic consequences of making investment decisions of enterprises in the event of variability of tax law. At the same time, it is an example of assessing an investment project of socially responsible business.

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