Ekonomiczne Problemy Usług (Jan 2015)
Amortyzacja podatkowa jako instrument wspierania inwestycji małych przedsiębiorstw w Polsce
Abstract
The company obtain a real cash flow resulting from the operation of depreciation tax shield . The relationship between investments and the tax effect of depreciation and special role of amortization in making investment decisions by small business are visible . The aim of this paper is to underline the meaning of tax depreciation effect in stimulating the small business sector investment.