Work

Contemporary tax depreciation

Year: 2018

Type: article

Abstract: The chapter discusses the depreciation tax system, and summarizes the provisions of Polish law on cor-porate income tax. Methods of literature analysis and critical analysis of tax law, corporate income tax. Presents the essence of tax depreciation in the Polish income tax system. The chapter is original presenta-tion of the tax aspect of depreciation in the context of the corporate finance.

Source: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia

DOI: 10.18276/frfu.2018.93-04

Author: Jolanta Iwin-Garzyńska

Institution: University of Szczecin

Language: Polish

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W2917298418

FWCI:

Cites: 1

Cited by:

Related to: 10