Inncome taxes and managers’ decision Cover Image

Podatki dochodowe a decyzje menedżerskie
Inncome taxes and managers’ decision

Author(s): Tomasz Wołowiec, Aleksander Suseł
Subject(s): Economy
Published by: Łódzkie Towarzystwo Naukowe

Summary/Abstract: The article presents theoretical issues of legal form of tax optimization on the firm level. Paper present also ways of using proper tax constructions, tax planning and legal regulations as a form of creating a competitive adventage in a field of taxation, costs and a planning of reduction a tax burden. Article discusses models of theoretical forms of reduction of tax burden in conditions of domestic markets equal, as well as international.

  • Issue Year: 2009
  • Issue No: 79
  • Page Range: 203-224
  • Page Count: 22
  • Language: Polish