Tax Aspects of Debt in the Enterprise Cover Image

Podatkowe aspekty zadłużenia w przedsiębiorstwie
Tax Aspects of Debt in the Enterprise

Author(s): Jolanta Iwin-Garzyńska
Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: corporate finance; income tax; debt

Summary/Abstract: Purpose – presenting the importance of taxes in estimating the cost of debt.Design/methodology/approach – study of literature, standards of tax law and judicial decisions.Findings – the research presents the essence of taxes for estimating the cost of debt of the company.Originality/value – the original presentation of the tax aspects of cost debt, in the context of the qualityof tax law

  • Issue Year: 2016
  • Issue No: 80 (1)
  • Page Range: 53-61
  • Page Count: 9
  • Language: Polish
Toggle Accessibility Mode