| Autor: Małgorzata Frańczuk | 167 |
Strony: 167-177
pełen tekst
TAX PREFERENCES AS AN INCENTIVE TO UNDERTAKE AN INVESTMENT IN SPECIAL ECONOMIC ZONES
Summary
The use of tax preferences in a state fiscal policy is to influence the behavior of entrepreneurs in a way desired by the state. The opportunity to benefit from tax preferences in the form of exemption from income tax by companies authorized to run a business in special economic zones determines them to make investments there. With the inflow of capital to the regions in Polish there is a development.
The article presents the maximum levels of income tax exemptions applicable entrepreneurs operating in the area of special economic zones. It was analyzed the value of tax exemption in the years 2007–2009. In the relation to corporate income tax law also in 2010. It was analyzed also the amount of capital expenditures. The data analyzed bases on the reports made by the Ministry of Finance and the Ministry of Economy.
pełen tekstTAX PREFERENCES AS AN INCENTIVE TO UNDERTAKE AN INVESTMENT IN SPECIAL ECONOMIC ZONES
Summary
The use of tax preferences in a state fiscal policy is to influence the behavior of entrepreneurs in a way desired by the state. The opportunity to benefit from tax preferences in the form of exemption from income tax by companies authorized to run a business in special economic zones determines them to make investments there. With the inflow of capital to the regions in Polish there is a development.
The article presents the maximum levels of income tax exemptions applicable entrepreneurs operating in the area of special economic zones. It was analyzed the value of tax exemption in the years 2007–2009. In the relation to corporate income tax law also in 2010. It was analyzed also the amount of capital expenditures. The data analyzed bases on the reports made by the Ministry of Finance and the Ministry of Economy.