Ekonomiczne Problemy Usług (Jan 2015)

Amortyzacja podatkowa jako instrument wspierania inwestycji małych przedsiębiorstw w Polsce

  • Jolanta Iwin-Garzyńska

Journal volume & issue
Vol. 116


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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.