Wpływ podatku od towarów i usług na płynność finansową przedsiębiorstwa
Impact of VAT on financial liquidity of company

Summary/Abstract: Maintaining liquidity is the most important short-term purpose of a company. On the other hand, there are limitations that reduce the level of liquidity. One such limitation is the taxation of turnover. VAT should have a neutral effect on the activity of companies. However, in economic life there are situations in which VAT leads to the deterioration of financial liquidity. The aim of the article is to analyze the impact of VAT on the liquidity of company. The implementation of the objective will be supported by simulation method.

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