Fiscal Instruments of State Aid In Poland
Journal Title: Zarządzanie i Finanse - Year 2013, Vol 11, Issue 2
Abstract
Primarily taxes are associated with the revenue part of the budget, but also can be used as an instrument of public spending. This is possible in the way of using particular elements of tax construction, which reduce its size. It refers to the various tax allowances and tax exemptions. In addition, the amount of the tax burden can be changed by a decision of a public authority in the form of: a total or partial reduction, postponement, depreciation, or even a special re-designate the maturity of the tax liability. From the company’s point of view it results in total or postponed reduction of the tax burden that has beneficial effects on its financial condition. Furthermore, the use of tax instruments has the consequences in decrease of public funds (the state collects less income com-pared to the situation when the tax instruments are not applied). The general purpose of these tools - which can be generally defined as affecting economic condition of companies - can be analysed as a form of state aid which is general-ly forbidden. The purpose of the analysis contained in this article is to identify forms of companies‘ support through tax instruments and the extent of aid granted in this way in Poland.
Authors and Affiliations
Renata Budlewska
Keywords
Related Articles
- EP ID EP88417
- DOI -
- Views 83
- Downloads 0
Niche Market Strategy from the Viewpoint of SME's Global Aspira-tions
SME’s play a major role in the development of national economies, but they can also gain relevance as a global economic power. To achieve this goal they should harness opportunities brought by the cultural and economic s...
The analysis of business strategies of Google Inc. – case study
The subject of this article is an analysis of business activities of Google Inc. In the first part the history, significant principles of business activities and financial data from last years were presented. Then there...
Family business performance in Poland during an economic down-turn
In family businesses, there is a strong relationship between the sphere of family life and business. The result of this cooperation is a specific way of financial management characterized by long-term perspective a...
Zależności korelacyjne w szeregach stóp zwrotu spółek notowanych na Giełdzie Papierów Wartościowych w Warszawie S.A.
Konsekwencją obecności zakłóceń w procesach transakcyjnych mogą być różne prawidłowości empiryczne dotyczące m.in. własności szeregów stóp zwrotu spółek giełdowych. Możemy wśród nich wyróżnić pewne zależności korelacyjne...
Korzyści i bariery funkcjonowania sklepów w polskich sieciach handlu detalicznego
W artykule podjęto próbę identyfikacji korzyści i barier rozwoju polskich sieci detalicznych w województwie śląskim. Omówiono również realia i perspektywy konkurencji w handlu detalicznym branży FMCG na polskim rynku.&nb...