Derivative financial instruments as a tool for tax optimization Cover Image

Finansowe instrumenty pochodne jako narzędzie optyma- lizacji podatkowej
Derivative financial instruments as a tool for tax optimization

Author(s): Łukasz Furman
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: tax; tax optimization; incentive programs; in-derivative financial instruments

Summary/Abstract: The article covers the issues related to tax optimization for enterprises, in particular, the subject of incentive programs based on derivative financial instruments. The analysis of tax returns presented in the article confirmed the proposed argument that the implementation of derivatives will bring significant savings in the payment of the administrative and legal fees, which translates into better and more effective functioning of the company.

  • Issue Year: 2016
  • Issue No: 445
  • Page Range: 48-59
  • Page Count: 12
  • Language: Polish