- Tytuł:
-
Rola polityki podatkowej państwa w kształtowaniu poziomu inwestycji rzeczowych małych i średnich przedsiębiorstw w Polsce
The role of tax policy in setting the level of real investments of small and medium enterprises in Poland - Autorzy:
- Merło, Paweł
- Powiązania:
- https://bibliotekanauki.pl/articles/14526920.pdf
- Data publikacji:
- 2014
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
real investments
small and medium enterprises
Polska
fiscal policy
tax policy
stimulating entrepreneurship
tax exemption - Opis:
- The aim of the paper is to discuss the influence of tax policy on the level of investments of small and medium enterprises (SMEs) in Poland. At the beginning, the author presents some basic assumptions concerning the Polish tax policy and analyses the changes ongoing during the past years in the SME sector. The main focus is placed on the analysis of tax tools used by the government in this sector and the impact they exert on the level of investments made by small and medium enterprises. The author concludes with the results of his research on the impact of Polish tax policy on investments made by the companies from the sector.
- Źródło:
-
Studia BAS; 2014, 1(37); 141-166
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł