Tarcza podatkowa w leasingu finansowym i operacyjnym
Tax Shield in Financial and Operational Leasing

Summary/Abstract: Leasing is one of the main funding sources in business. A company with low credit rating can obtain the funding for fixed assets in the form of leasing. Then the question arises: what form of leasing to choose? Which form will be more beneficial for a company? Hence, leasing might be analysed from the perspective of interest that a company will have to pay, but also with respect to the net cash flow that a company will generale dealing with the leasing liabilities. The last issue became the main problem of the article. The other issue emphasised is a definition of tax shield that shapes amount of the cash flow. It revises the amount in plus, thus ipso facto it influences leasing profitability.

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