Amortyzacja podatkowa jako instrument wspierania inwestycji małych przedsiębiorstw w Polsce
Tax Depreciation as an Instrument to Support Investment by Small Business in Poland
Author(s): Jolanta Iwin-GarzyńskaSubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: corporate finance; income tax; tax depreciation
Summary/Abstract: The company obtain a real cash flow resulting from the operation of depreciation taxshield . The relationship between investments and the tax effect of depreciation and specialrole of amortization in making investment decisions by small business are visible . The aim ofthis paper is to underline the meaning of tax depreciation effect in stimulating the small businesssector investment.
Journal: Ekonomiczne Problemy Usług
- Issue Year: 2015
- Issue No: 116
- Page Range: 623-632
- Page Count: 10
- Language: Polish