Opodatkowanie dochodów a inwestycje w przedsiębiorstwie
Investment tax preferences and tax principles
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2014, vol., nr 106, s. 45-56
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.