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Contemporary tax depreciation
Contemporary tax depreciation

Author(s): Jolanta Iwin-Garzyńska
Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: finance; corporate finance; corporate income tax; depreciation tax system

Summary/Abstract: The chapter discusses the depreciation tax system, and summarizes the provisions of Polish law on cor-porate income tax. Methods of literature analysis and critical analysis of tax law, corporate income tax.Presents the essence of tax depreciation in the Polish income tax system. The chapter is original presenta-tion of the tax aspect of depreciation in the context of the corporate finance.

  • Issue Year: 2018
  • Issue No: 93
  • Page Range: 37-46
  • Page Count: 10
  • Language: English
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