Język Polski
English
Published
:
2010-06-30
The Common Consolidated Corporate Tax Base in Aspect Capital Budgeting in Enterprises
Jolanta Iwin-Garzyńska
Abstract
With the accession to the European Union Poland obliged itself to conduct works aiming at working consistent methods of determining out crucial for enterprises of such notions like the income, profit, tax cost. Harmonization of regulations concerning the corporate income tax she should contribute for making crash barriers smaller in the development and to cause the increase in Polish competitivenesses of businesses among others by reducing costs of the conducting business activities outside the country, increasing the stability and lucidities of the tax law and facilitated comparing fiscal charges between individual countries. The capital budgeting is a very complex process. The CCC I В conception won't remain passive towards these processes. The main thesis of this publication is indication that the term of CCCTB can be unequivocal pertained to capital budgeting. Relating to the outline of the CCCTB being and capital budgeting they showed that admittedly in the conception from the accounting- tax harmonization and income tax rates this her introduction had been skipped will have his impact on the competitiveness of businesses. (original abstract)Keywords:
Budgeting, Real investments, Taxation, Corporate income taxMost read articles by the same author(s)
- Jolanta Iwin-Garzyńska, Stability of Corporate Income Tax in the European Union , Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu: Vol. 77 No. 6 (2017)
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Iwin-Garzyńska, J. (2010). The Common Consolidated Corporate Tax Base in Aspect Capital Budgeting in Enterprises. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 28(28). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1611