- Tytuł:
- Partycypacja finansowa a polityka państwa
- Autorzy:
- Kozłowski, Maciej
- Powiązania:
- https://bibliotekanauki.pl/articles/654771.pdf
- Data publikacji:
- 2011
- Wydawca:
- Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
- Opis:
- In the article we can submit a proposition, that key influence on nature and range of financial participation exert fiscal and legal frames set up by central authorities, what can be confirmed by results of sectional and national research of financial participation carried out from 1990. What should be underlined, that it is not only a matter of regulation of status of participation programs in labor law and tax system, but it is also connected with company law, capital market, issue of stocks, admittance of financial tools to public turnover, with accountancy rules etc. For example, thanks to legal regulations of relating issue and of purchase of stock by companies, in Germany in 1998 the limitations relating to use option on purchase of stock were suppressed one did away (one put to death) what permitted to German companies to use this tool in financing of firms’ growth, in spite of a lack of legislative initiatives and tax encouragements. In Italy, the reforms of corporative governments (e.g. greater protection of smaller investors), became the key factor in further development of financial participation based on share-based financial participation. 25
- Źródło:
-
Acta Universitatis Lodziensis. Folia Oeconomica; 2011, 248
0208-6018
2353-7663 - Pojawia się w:
- Acta Universitatis Lodziensis. Folia Oeconomica
- Dostawca treści:
- Biblioteka Nauki
Artykuł