Podatki dochodowe a decyzje menedżerskie
Inncome taxes and managers’ decision
Author(s): Tomasz Wołowiec, Aleksander SusełSubject(s): Economy
Published by: Łódzkie Towarzystwo Naukowe
Summary/Abstract: The article presents theoretical issues of legal form of tax optimization on the firm level. Paper present also ways of using proper tax constructions, tax planning and legal regulations as a form of creating a competitive adventage in a field of taxation, costs and a planning of reduction a tax burden. Article discusses models of theoretical forms of reduction of tax burden in conditions of domestic markets equal, as well as international.
Journal: Studia Prawno-Ekonomiczne
- Issue Year: 2009
- Issue No: 79
- Page Range: 203-224
- Page Count: 22
- Language: Polish