Zmiany o charakterze progospodarczym w prawie podatkowym w latach 1995-2007
- Issue date
- 2007
- Publisher
-
Oficyna Wydawnicza AFM
- Source
-
Studia Prawnicze. Rozprawy i materiały 2007, nr 1, s. 301-317.
- ISSN
-
1689-8052
- Subjects
- Ekonomia; Finanse i rachunkowość; Prawo
- Keywords
- prawo podatkowe; rozwiązania progospodarcze; uproszczone formy opodatkowania; ryczałt podatkowy; ulgi podatkowe
Abstract
There were many changes in Polish tax law concerning income solutions
in the last ten years. They had positive as well as negative consequences
for enterprises. There are the following examples of them:
elimination of investment tax relief, broadening account loss, introducing
tax credit. Many changes concerned tax amortization. Only
a few of these solutions are addressed for all enterprises. The main
preferences are for small and medium ones.
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