Podatkowe aspekty zadłużenia w przedsiębiorstwie
Tax Aspects of Debt in the Enterprise
Author(s): Jolanta Iwin-GarzyńskaSubject(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
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2016
- Issue No: 80 (1)
- Page Range: 53-61
- Page Count: 9
- Language: Polish
