- Tytuł:
-
Tarcza podatkowa w leasingu finansowym i operacyjnym
Tax Shield in Financial and Operational Leasing - Autorzy:
- Wrona, Marzena
- Powiązania:
- https://bibliotekanauki.pl/articles/30145343.pdf
- Data publikacji:
- 2013
- Wydawca:
- Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
- Tematy:
-
leasing
tarcza podatkowa
raty leasingowe
koszt podatkowe w leasingu
tax shield
leasing rentals
deductible costs in leasing - Opis:
- Leasing is one of the main funding sources in business. A company with low credit rating can obtain the funding for fixed assets in the form of leasing. Then the question arises: what form of leasing to choose? Which form will be more beneficial for a company? Hence, leasing might be analysed from the perspective of interest that a company will have to pay, but also with respect to the net cash flow that a company will generate dealing with the leasing liabilities. The last issue became the main problem of the article. The other issue emphasised is a definition of tax shield that shapes amount of the cash flow. It revises the amount in plus, thus ipso facto it influences leasing profitability.
- Źródło:
-
Roczniki Ekonomii i Zarządzania; 2013, 5; 125-137
2081-1837
2544-5197 - Pojawia się w:
- Roczniki Ekonomii i Zarządzania
- Dostawca treści:
- Biblioteka Nauki
Artykuł