Amortyzacja środków trwałych jako narzędzie optymalizacji podatkowej przedsiębiorstwa
Depreciation of fixed assets as a tool for tax optimization in enterprises

Summary/Abstract: Nowadays companies increasingly try to employ all possible means to minimize their tax burdens. In particular frequent changes of tax provisions and the existence of possible areas of choice by the tax payer, make tax optimization possible. Tax optimization should be understood not as tax avoidance, but as the use of available legal opportunities to reduce taxes. Depreciation of fixed assets, recognized by the tax law as tax deductible, reduces the taxable income. This article presents, in a synthetic way, the possibilities to shape an entrepreneur’s tax policy in the area of asset depreciation within the current legal provisions by showing the influence of selected solutions, used by entrepreneurs, on the amount of tax to be paid.

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