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Tax Rebates as a Form of State Aid Granted to Entrepreneurs
Author(s): Agnieszka Żołądkiewicz-KuziołaSubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: state aid; tax rebates; companies; state aid instruments
Summary/Abstract: Public aid is a special form of state aid or from state sources granted to entrepreneurs. Enterprises expect support, among others through preferential rules for granting tax reliefs. The aim of the study is to analyze the terms of granting state aid to entrepreneurs in the form of tax reliefs and to assess the value of this aid. For the purposes of the article, the subject literature and the latest reports published by the Urząd Ochrony Konkurencji i Konsumentów were analyzed.
Journal: Ekonomiczne Problemy Usług
- Issue Year: 132/2018
- Issue No: 3
- Page Range: 161-170
- Page Count: 10
- Language: Polish
