The Holding Company as an Instrument of Companies' Tax-Financial Policy Formation

• Autorzy: Dominik Gajewski
• Języki publikacji: EN

Abstrakty

EN

The aim of this article is to present the holding institution as an economic and taxation solution. This article describes the holding company, indicates its advantages and disadvantages, and compares it to similar solutions. The main goal of holding companies is to change tax policies. As a result of these institutions, companies can change their tax status and economic situation. The holding institution influences the economic development of its constituent companies. The functioning of a holding company also has great importance for economic development. Establishing holdings is a worldwide trend that may be realised through various models.

Słowa kluczowe

EN

Companies; Corporate income tax; Capital company

PL

Spółki; Podatek dochodowy od osób prawnych; Spółki kapitałowe

• Czasopismo: Contemporary Economics
• Rocznik: 2013
• Tom: 7
• Numer: nr 1
• Strony: 75--82

Twórcy

autor

Dominik Gajewski

• University of Finance and Management in Warsaw, Poland

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Identyfikatory

DOI

10.5709/ce.1897-9254.75