Nominalne i efektywne opodatkowanie podmiotów gospodarczych w Polsce

• Autorzy: Konrad Walczyk
• Języki publikacji: PL

Abstrakty

Przedmiotem artykułu jest badanie, jakie jest efektywne obciążenie podatkiem dochodu z działalności inwestycyjnej w Polsce. W tym celu zastosowana została metoda analizy krańcowej stopy efektywnego opodatkowania dochodu, zaproponowana przez [M. Kinga i D. Fullertona, 1984], a oparta na neoklasycznej koncepcji kosztu użycia kapitału, opracowanej przez [R. Halla i D. Jorgensona, 1967].

Słowa kluczowe

PL

Podatek dochodowy od osób prawnych; Stopa podatkowa

EN

Corporate income tax; Tax rate

• Czasopismo: Gospodarka Narodowa
• Rocznik: 2003
• Numer: nr 1-2
• Strony: 69-85

Twórcy

autor

Konrad Walczyk

Bibliografia

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