Instrumenty optymalizacji podatkowej w podatku dochodowym związane z majątkiem trwałym w przedsiębiorstwach sektora MSP
Income tax optimisation strategies regarding fixed assets in small and medium-sized enterprises

Summary/Abstract: This article convinces that one of the key processes associated with the operation of small and medium companies should be tax planning, which aims to optimize income tax. The examples described in the article presenting the possibilities of income tax optimization related to fixed assets, which are applicable in small and medium enterprises. Examples presented in the article include the possibility of tax optimization in different periods of life of fixed assets in the company: beginning from way of purchase, depreciation, costs of usage and sales or liquidation.

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