Tarcza podatkowa w leasingu finansowym i operacyjnym

• Autorzy: Marzena Wrona

Warianty tytułu

EN

Tax Shield in Financial and Operational Leasing

• Języki publikacji: PL

Abstrakty

EN

Leasing is one of the main funding sources in business. A company with low credit rating can obtain the funding for fixed assets in the form of leasing. Then the question arises: what form of leasing to choose? Which form will be more beneficial for a company? Hence, leasing might be analysed from the perspective of interest that a company will have to pay, but also with respect to the net cash flow that a company will generale dealing with the leasing liabilities. The last issue became the main problem of the article. The other issue emphasised is a definition of tax shield that shapes amount of the cash flow. It revises the amount in plus, thus ipso facto it influences leasing profitability.

Słowa kluczowe

PL

tarcza podatkowa; raty leasingowe; koszty podatkowe w leasingu; leasing

EN

leasing; tax shield; leasing rentals; deductible costs in leasing

• Wydawca: Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
• Czasopismo: Roczniki Ekonomii i Zarządzania
• Rocznik: 2013
• Tom: 5(41)
• Strony: 125-137

Twórcy

autor

Marzena Wrona

• Katedra Rachunkowości, Instytut Ekonomii i Zarządzania na Wydziale Nauk Społecznych Katolickiego Uniwersytetu Lubelskiego Jana Pawła II,