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Finanse, Rynki Finansowe, Ubezpieczenia

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia

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Contemporary tax depreciation

DOI: 10.18276/frfu.2018.93-04
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ISSN:2450-7741
Authors: Jolanta Iwin-Garzyńska
Uniwersytet Szczeciński Wydział Nauk Ekonomicznych i Zarządzania
Keywords: finance corporate finance corporate income tax depreciation tax system
Issue / book publication date:2018
Page range:10 (37-46)
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Klasyfikacja JEL: G30 H21 H25
CC BY-SA Open Access
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Abstract

The chapter discusses the depreciation tax system, and summarizes the provisions of Polish law on cor-porate income tax. Methods of literature analysis and critical analysis of tax law, corporate income tax. Presents the essence of tax depreciation in the Polish income tax system. The chapter is original presenta-tion of the tax aspect of depreciation in the context of the corporate finance.

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