Selected Conditioning of Distribution of Profits in Entities with Foreign Capital Cover Image

Wybrane uwarunkowania podziału zysku w podmiotach z udziałem kapitału zagranicznego
Selected Conditioning of Distribution of Profits in Entities with Foreign Capital

Author(s): Jacek Uchman
Subject(s): Economic policy, International relations/trade, Evaluation research, Fiscal Politics / Budgeting
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: distribution of profit; dividend policy; reinvested profits; dividend taxation;

Summary/Abstract: The article shows the distribution of profits in entities with foreign capital, mainly in reference to the problem of dividends. The way of sharing profits determines the level of reinvested profits in Poland and the level of profits gained by the budget from corporate income tax. The empirical data concerning the problem is not very precise. However, it can be seen that the payment structure and profitability of this group of entities are stabile enough in time.

  • Issue Year: LII/2018
  • Issue No: 1
  • Page Range: 191-200
  • Page Count: 10
  • Language: Polish