Investment tax preferences and tax principles

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Published:
Jun 12, 2014
Issue
No. 106 (2014)
Section
Artykuły
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Jacek Uchman
Katedra Finansów, Uniwersytet Ekonomiczny we Wrocławiu

DOI: https://doi.org/10.22630/EIOGZ.2014.106.14
Abstract
There are numerous factors that can influence the level of investment in fixed assets of enterprises. The tax incentives can also influence the level of investment in fixed capital. They have their advantages and disadvantages. Some of the corporate tax incentives are described in this paper. Theoretical analysis of neutrality is an essential tool applied to this research. Lack of neutrality proves that tax system awards some company activities and, therefore, it states the level of their income.

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How to Cite
Uchman, J. (2014). Investment tax preferences and tax principles. Zeszyty Naukowe SGGW - Ekonomika I Organizacja Gospodarki Żywnościowej, (106), 45–56. https://doi.org/10.22630/EIOGZ.2014.106.14
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