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
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