Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/147110
Authors: 
Wołowiec, Tomasz
Skica, Tomasz
Nedyalkova, Anna
Year of Publication: 
2014
Citation: 
[Journal:] e-Finanse: Financial Internet Quarterly [ISSN:] 1734-039X [Volume:] 10 [Year:] 2014 [Issue:] 4 [Pages:] 1-14
Abstract: 
Taking rational decisions in a company, both current and strategic, requires knowing and taking into consideration the external conditions of the conducted activity. The accuracy of decisions made, as well as the ability to adjust to a changing external environment determines not only the effectiveness of the enterprise's operations, but also its ability to conduct further activity. The paper aims at demonstrating the influence of income tax on the activity of economic entities and also on the decisions taken by management. The article is composed of three complementary sections. The first one - the introduction - is an attempt at outlining the subject framework for the article and demonstrating potential areas in which the tax system affects the economy and the associated consequences. The second part provides an empirical analysis presenting possible variants (simulations) of declaring income and related management decisions taken in various time horizons and boundary conditions, reflecting the criteria of a resident. The third part of the paper comprises conclusions based on the results of conducted simulations, related to the influence of the income tax construction on financial decisions taken by enterprises and related consequences.
Subjects: 
taxation
market reaction
managerial decisions
effect of taxes
JEL: 
H21
H24
H30
E62
F43
Persistent Identifier of the first edition: 
Document Type: 
Article

Files in This Item:
File
Size
956.29 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.