- Tytuł:
- Effects of Fiscal Preferences on Profitability of Enterprises Against the Gross Domestic Product in Poland
- Autorzy:
-
Lisowski, Robert
Woźniak, Maciej - Powiązania:
- https://bibliotekanauki.pl/articles/17838078.pdf
- Data publikacji:
- 2022
- Wydawca:
- Instytut Naukowo-Wydawniczy "SPATIUM"
- Tematy:
-
fiscal preferences
profitability
enterprises
Gross Domestic Product
evaluation impact - Opis:
- Fiscal preferences belongs to the measures of public policy which aim is supposed to fix the market failures. However, there is a shortage of studies which evaluates the effects of the fiscal instruments on enterprises from all sectors. Moreover, it is not clear how strong their influence in comparison to other external factors. One of the most important of the external determinants is the economic growth. Therefore, the aim of the paper is to analyze the effects of fiscal preferences on profitability of enterprises against the Gross Domestic Product (GDP) and its components in Poland. We set three hypotheses but only two of them could be confirmed and only in some part. The effects of the fiscal instruments on profitability is positive although only for some kinds of enterprises. It was a little stronger impact than for selected macroeconomic variables connected with GDP. However, one must take into consideration that the impact of GDP or some of its components is negative and regards medium-sized companies.
- Źródło:
-
Central European Review of Economics & Finance; 2022, 36, 1; 37-52
2082-8500
2083-4314 - Pojawia się w:
- Central European Review of Economics & Finance
- Dostawca treści:
- Biblioteka Nauki
Artykuł