Depreciation Methods and Rates as an Instrument of Optimization of Direct Taxes

Pole DC	Wartość	Język
dc.contributor.author	Miemiec, Wiesława	-
dc.date.accessioned	2018-09-29T10:12:30Z	-
dc.date.available	2018-09-29T10:12:30Z	-
dc.date.issued	2018	-
dc.identifier.citation	Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 729-744	pl
dc.identifier.isbn	978–83–65696–08–3	-
dc.identifier.uri	http://hdl.handle.net/11320/6974	-
dc.description.abstract	Depreciation of fixed assets and intangible assets is a crucial instrument having the impact on the structure of costs related to income taxes. Depreciation enables the taxpayer to “regain” money spent on the purchase of used assets. Selection of a suitable depreciation method as well as the right to change the depreciation rate not only enables the taxpayer to have an infl uence on the duration of the depreciation process but also on the amount of depreciation write-downs determining the amount of the tax base and the amount of tax. In this way, the taxpayer can also legally reduce the tax obligation.	pl
dc.language.iso	en	pl
dc.publisher	Temida 2	pl
dc.subject	Tax-deductible expenses	pl
dc.subject	depreciation of fixed assets	pl
dc.subject	depreciation write-down	pl
dc.subject	depreciation method	pl
dc.subject	depreciation rate	pl
dc.title	Depreciation Methods and Rates as an Instrument of Optimization of Direct Taxes	pl
dc.type	Book chapter	pl
dc.identifier.doi	10.15290/oolscprepi.2018.54	-
dc.description.Email	wieslawa.miemiec@uwr.edu.pl	pl
dc.description.Biographicalnote	Doctor, professor, Department of Financial Law, Faculty of Law, Administration and Economy at the University of Wrocław.	pl
dc.description.Affiliation	University of Wrocław	pl
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dc.description.references	PL: Accountancy Act of 29 September 1994, as amended.	pl
dc.description.references	PL: Penal and Fiscal Code of 10 September 1999, as amended.	pl
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dc.description.references	PL: Personal Income Tax Act of 26 July 1991, as amended.	pl
dc.description.references	PL: Decree of the Council of Ministers of 3 October 2016 on the Classification of Fixed Assets, as amended.	pl
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dc.description.firstpage	729	pl
dc.description.lastpage	744	pl
dc.identifier.citation2	Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan	pl
dc.conference	XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017	pl
Występuje w kolekcji(ach):	Książki / Rozdziały (Temida2) XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

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