Amortization and tax optimalization
Łukasz Furman
B. Markowski Higher School of Commerce in Kielce , PolandAbstract
The article deals with the tax depreciation and the solutions, of which the payers of income tax can benefit. Among the methods, which were presented,there is the straight- line depreciation, the depreciation rate as individuals and higher depreciation rates. All these methods are classified as tax optimization, because they are financially profitable for companies.
Keywords:
optimization of the tax, depreciation, income tax, fixed assets, costReferences
Przychocka I., Wybrane problemy analizy finansowej przedsiębiorstwa, Wydawnictwo SIGMA, Skierniewice 2010.
Przychocka I., Kondycja finansowa firmy przez pryzmat analizy finansowej (Wydanie II zmienione i poprawione), Wydawnictwo SIGMA SPJ, Warszawa 2012.
Ustawa z dnia 15 lutego 1992 r. o podatku dochodowym od osób prawnych (Dz.U. nr 54, poz. 654 ze zm.).
Strony internetowe: www.gazetaprawna.pl, www.orzeczenia.nsa.gov.pl – z dnia 12.05.2012 r.
B. Markowski Higher School of Commerce in Kielce
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
