Influence of Taxation on Investment Decisions by Entrepreneurs
Renata Burchart
Department of Accounting, University of Warmia and Mazury in OlsztynHenryk Lelusz
Department of Accounting, University of Warmia and Mazury in OlsztynRésumé
The example presented in the paper explains operation of the phenomenon known in the literature as the "taxation paradox" that means that the net present value of the investment after considering taxation is higher than the net present value after taxation or the other way round. The aim is to present that dismissing the taxation aspects in the decision taking processes may result in inappropriate choices or lead to resignation from a profitable investment project by investors.
Mots-clés :
supply chains, pork market, quality management strategyRéférences
Gomułowicz A., Małecki J. 2004. Podatki i prawo podatkowe. Warszawa.
Jamroży M. 2000. Usługi doradcze a koszty uzyskania przychodów. Doradca Podatnika, 34: 9-12.
Kudert S., Jamroży M. 2007. Optymalizacja opodatkowania dochodów przedsiębiorców. Wolters Kluwer Polska Sp. z o.o. Warszawa.
Act of the 26th of July 1991 on personal income tax. DzU of 2012 item 361.
Act of the 15th of February 1992 on corporate income tax. DzU of 2011 No 74, item 397.
Department of Accounting, University of Warmia and Mazury in Olsztyn
Department of Accounting, University of Warmia and Mazury in Olsztyn
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