PL EN


Preferences help
enabled [disable] Abstract
Number of results
2018 | 104 | 306-318
Article title

Tax management in an enterprise

Authors
Content
Title variants
Languages of publication
EN
Abstracts
EN
Every business sets goals for itself in the course of its operations. One of them is to maintain financial liquidity and strive for profit optimization. It is worth noting, however, that in achieving these goals, taxes play a decisive role. One of the problems that arise in managing an enterprise is a considerable tax burden that affects the company's financial problems. However, in the Polish tax law system, there are ways that give the entrepreneur the opportunity to choose the place of running a business, how to settle taxes, and the possibility of deciding on the legal form of economic activity. Each of these choices affects the size of tax burdens and the financial situation of a given enterprise.
Year
Volume
104
Pages
306-318
Physical description
Contributors
author
  • Faculty of Management, Czestochowa University of Technology, 69 Dabrowskiego Str., 42-200 Czestochowa, Poland
References
  • [1] Armstrong M., A Handbook of Human Resource Management Practise, wyd. 9, London 2003, p. 161-162.
  • [2] Bahl R., Wallace S., From Income Tax to Consumption Tax? The Case of Jamaica. Finanzarchiv, vol. 63, no. 3. 2007, p. 396.
  • [3] Bond S. R., Levelling Up or Levelling Down? Some Reflections on the ACE and CBIT Proposals, and the Future of the Corporate Tax Base [w:] Taxing Capital Income in the European Union. Issues and Options for Reform, red. S. Cnossen, Oxford University Press, New York, 2003, p. 161-172.
  • [4] Devereux M.P., Issues in the Taxation of Income from Foreign Portfolio and Direct Investment [in:] S. Cnossen (ed.), Taxing Capital Income in the European Union, Oxford University Press, Oxford, 2000, p. 110-134.
  • [5] Devereux M.P., Some Optimal Tax Rules for International Portfolio and Direct Investment, FinanzArchiv, No. 60, 2004, p. 1-20.
  • [6] Eason R. J., Modelling Corporation Tax in the United Kingdom, [in:] Microsimulation in Government Policy and Forecasting, red. A. Gupta, V. Kapur, Elsevier, Amsterdam 2000, p. 133-147.
  • [7] Funke M., Determining the Taxation and Investment Impacts of Estonia’s 2000 Income Tax Reform, Finnish Economic Papers, vol. 15, no. 2. 2002, p. 103-104.
  • [8] Grant R. , Contemporary Strategy Analysis: Text and Cases Edition, John Wiley & Sons, 2016, p. 12-30.
  • [9] Harding A., Dynamic Microsimulation: Recent Trends and Future Prospects, [w:] Microsimulation in Government Policy and Forecasting, red. A. Gupta, V. Kapur, Elsevier 2000, p. 298.
  • [10] Karayan J.E., Swenson Ch.W., Strategic Business Tax Planning, John Wiley & Sons, New Jersey 2007 p. 61.
  • [11] Khokrishvili E., Good Taxation und die Neukonzeption der Einkommensund Gewinnbesteuerung in Georgien, Universitätsverlag Potsdam 2008, p. 100-115.
  • [12] Lang J., The influence of tax principles on the taxation of income from capital, [w:] The Notion of Income from Capital, red. P. Essers, A. Rijkers, International Bureau of Fiscal Documentation, EATLP International Tax Series, vol. I, Amsterdam 2005, p. 17.
  • [13] Lelkes O., Tax-Benefit Microsimulation Models in Eastern Europe. International Journal of Microsimulation, no. 1. 2007, p. 572.
  • [14] Plesner Rossing Ch., Tax strategy control: The case of transfer pricing tax risk management, Management Accounting Research Volume 24, Issue 2, June 2013, p. 175-194.
  • [15] Raczkowski K., The use of knowledge management tools in the optimization of decision making process, [in:] Polish Journal of Environmental Studies, Hard, Olsztyn 2009, p. 22.
  • [16] Reuven S. Avi-Yonah, International Tax as International Law: An Analysis of the International Tax Regime, Cambridge University Press, 2007, p. 181-185.
  • [17] Rose. M., Economic aspects of taxation of income from capital [in:] The Notion of Income from Capital, P. Essers, A. Rijkers, International Bureau of Fiscal Documentation, EATLP International Tax Series, Vol. I, Amsterdam 2005, p. 55.
  • [18] Sorensen P. B., Measuring Taxes on Capital and Labor: An Overview of Methods and Issues [in:] Measuring the Tax Burden on Capital and Labor, red. P. B. Sorensen, The MIT Press, Cambridge, Massachusetts, London 2004, p. 14-16.
Document Type
article
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.psjd-f909e392-dcd6-45db-b6d1-5754b04c4af1
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.