- Tytuł:
-
Aspekt podmiotowy strategii podatkowej przedsiębiorstw w zakresie podatku od towarów i usług
Subject-Related Aspects of the Corporate Tax Strategies in the Context of the Tax on Goods and Services - Autorzy:
- Famulska, Teresa
- Powiązania:
- https://bibliotekanauki.pl/articles/592401.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Podatki
Prawo podatkowe
Strategia przedsiębiorstwa
Corporation strategies
Tax regulations
Taxes - Opis:
- The article aims at presenting opportunities for applying a tax strategy by companies in the context of the tax on goods and services in the subject related layer. Major problems and decisional criteria of selection of the subject related status of companies in the context of this tax are identified. Much attention is paid to subject exemptions from the tax on goods and services and a category of the so-called "small taxpayer". An analysis of economic results of selecting diversified subject related statuses in the context of the tax on goods and services by companies is made.
- Źródło:
-
Studia Ekonomiczne; 2014, 198 cz 1; 225-238
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł