Amortyzacja podatkowa jako instrument wspierania inwestycji małych przedsiębiorstw w Polsce

Ekonomiczne Problemy Usług. 2015;116

 

Journal Homepage

Journal Title: Ekonomiczne Problemy Usług

ISSN: 1896-382X (Print); 2353-2866 (Online)

Publisher: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego

LCC Subject Category: Social Sciences: Commerce: Business: Marketing. Distribution of products | Social Sciences: Finance

Country of publisher: Poland

Language of fulltext: English, Polish

Full-text formats available: PDF

 

AUTHORS

Jolanta Iwin-Garzyńska (UNIWERSYTET SZCZECIŃSKI)

EDITORIAL INFORMATION

Double blind peer review

Editorial Board

Instructions for authors

Time From Submission to Publication: 26 weeks

 

Abstract | Full Text

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.