Zmiany o charakterze progospodarczym w prawie podatkowym w latach 1995-2007
- Issue date
Oficyna Wydawnicza AFM
Studia Prawnicze. Rozprawy i materiały 2007, nr 1, s. 301-317.
- prawo podatkowe; rozwiązania progospodarcze; uproszczone formy opodatkowania; ryczałt podatkowy; ulgi podatkowe
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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