Finansowe instrumenty pochodne jako narzędzie optyma- lizacji podatkowej
Derivative financial instruments as a tool for tax optimization
Author(s): Łukasz FurmanSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: tax; tax optimization; incentive programs; in-derivative financial instruments
Summary/Abstract: The article covers the issues related to tax optimization for enterprises, in particular, the subject of incentive programs based on derivative financial instruments. The analysis of tax returns presented in the article confirmed the proposed argument that the implementation of derivatives will bring significant savings in the payment of the administrative and legal fees, which translates into better and more effective functioning of the company.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2016
- Issue No: 445
- Page Range: 48-59
- Page Count: 12
- Language: Polish