Koszt kapitału własnego w przedsiębiorstwie jako koszt podatkowy - rozwiązania modelowe, Interest on equity capital as an allowance for business income tax - model approaches
Journal Title: Annales Universitatis Mariae Curie-Skłodowska Sectio H Oeconomia - Year 2014, Vol 0, Issue 0
Abstract
Artykuł nie zawiera abstraktu w języku polskim. It is common for the majority of income tax systems all over the world that the cost of debt financ- ing lowers the taxable income while financing with equity is not treated similarly. The question raised in the article is connected with the way the cost of equity financing can be calculated for tax purposes. The aim of the paper is to identify and to analyze some model approaches which allow to lower the taxable base with the cost of equity financing. Some practical experiences form several European countries are analyzed which enables to distinguish between classical model, incremental model and incremental model with a dual tax rate.
Authors and Affiliations
Anna Leszczyłowska
Keywords
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- EP ID EP169422
- DOI 10.17951/h.2014.48.3.197
- Views 203
- Downloads 0
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