Transfer przedsiębiorstwa - problemy i wyzwania związane ze znalezieniem sukcesora w opinii przedsiębiorców

• Autorzy: Elżbieta Roszko-Wójtowicz

Warianty tytułu

Business transfer - problems and challenges in relation to the successor selection on the bases of the entrepreneurs' opinion

• Języki publikacji: PL

Abstrakty

Analiza przeprowadzona w niniejszym opracowaniu bazuje na dokumentach Komisji Europejskiej, w tym rekomendacjach, zaleceniach, komunikatach oraz raportach badawczych. Dodatkowo Autorka przytacza metodologię Banku Światowego w odniesieniu do przenoszenia własności pomiędzy przedsiębiorstwami. Ostatni rozdział stanowi omówienie wyników własnych badań empirycznych, pod kątem preferencji przedsiębiorstw w odniesieniu do transferu przedsiębiorstw.(fragment tekstu)

EN

Entrepreneurs are more often aware that there is a need to transfer their enterprises to the third parties. Heirs prefer other carrier path that the one guaranteed by their parents and being associated with the necessity to take over and run the family business now and in the future. Since the transfer of the businesses as estimated by the European Commission affects up to 450.000 firms and approximately 2 million jobs every year. The main aim of this paper is an attempt to evaluate the level of the UE countries preparations, including Poland, to transfer the ownership. The analysis was based to a great extent on the European Commission documents, such as recommendations, communications and research reports. Additionally, on the basis of the World Bank methodology the issue of the transfer of property between two local companies was discussed. The last chapter is dedicated to the presentation of the self-conducted research on the group of Polish family-owned enterprises.It has been concluded that the business transfer is a current and multi-dimensional problem, facing all economies all over the world. Although, the majority of the EU member states has improved the conditions facilitating the business transfer still much has to be done. Especially in the case of Poland there is a need to reform the tax system in the scope of the tax reliefs for those who, for example, transfer the business because of retirement. Moreover, the empirical research results prove the increasing interests of entrepreneurs towards transfer outside the family(original abstract)

Słowa kluczowe

PL

System podatkowy; Przedsiębiorstwo

EN

Tax system; Enterprises

• Czasopismo: Przedsiębiorczość i Zarządzanie
• Rocznik: 2013
• Numer: t. 14, z. 6, cz. 1 Firmy Rodzinne - wyzwania globalne i lokalne
• Strony: 131--144

Twórcy

autor

Elżbieta Roszko-Wójtowicz

• Uniwersytet Łódzki

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