Opodatkowanie ubytku wartości kapitał amortyzacyjnego a nakłady na środki trwałe przedsiębiorstw polskich
Taxation of the value loss of amortization capital and the expenses on fixed assets of Polish enterprises

Summary/Abstract: Taxes are the constant element of social life and also an essential factor of firms functioning, that influence their financial capability. The aim of the article is to carry out an analysis of the influence of inflation and income tax on the value of amortization capital. The analysis is conducted in the aspect of the expenses of Polish enterprises on fixed assets. The issue is especially important during the financial crisis because of the problems to obtain external sources of finance and the worsening of financial condition of firms. The empirical studies of the role of amortization capital as the source of financing investment in fixed assets allow to show the relation of the real value of this capital and expenses on tangible assets.

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