Szacowanie stopy podatku dochodowego w wycenie przedsiębiorstw niebędących spółkami kapitałowymi
Estimating the income tax rate in valuation of other enterprises than limited liability or joint-stock companies

Summary/Abstract: The article refers to the issues of estimating the income tax rate in valuation of enterprises operating in other legal form than the limited liability or joint-stock company. The author concentrates on estimating the tax rate for business valuation purposes, but some thoughts can find the wider application in various areas of the financial analysis. The article presents an algorithm which enables proper tax rate estimation depending on legal form, scope of record, chosen form of taxation and number of partners.

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