The impact of tax optimization on the picture of the financial position of enterprises
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2019, Vol 2019, Issue 103
Abstract
The paper discusses the impact of tax optimization in the area of corporate income tax on the picture of the company's financial position. The purpose of the article is to answer the question whether the introduction of a preferential, reduced rate of corporate income tax for small taxpayers affected the dynamics of revenues from sales and financial results presented by enterprises. The study used the histogram analysis method and U Mann-Whitney's non-parametric test for independent trials. The article confirmed the thesis that the application of a preferential tax rate with a simultaneous rigid revenue criterion resulted in a reduction in the dynamics of sales revenues in the research sample entities. At the same time, it was proved that despite the decrease in sales revenue, the net profit of entities using the preferential rate was improved. The original contribution of the work is the application of the original research methodology.<br/><br/>
Authors and Affiliations
Adam Adamczyk
Keywords
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- EP ID EP640609
- DOI 10.5604/01.3001.0013.3072
- Views 98
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