Rozwiązania podatkowe a płynność finansowa przedsiębiorstw

Marta Kluzek


Liquidity should be understood as the ability of the enterprise to settle short-term liabilities. Because the taxes that benefit was forced, therefore, you can consider the issue of whether the provisions from which it appears to regulate the size and timing of these liabilities are fixed so as to not jeopardize the ability to regulate other obligations of the undertaking. This concerns in particular the income tax charged on business enterprises and the tax on goods and services. The changes, which came into force on 1 January 2013, in both of these taxes are a pretext for a detailed analysis of tax solutions such as cash basis and relief for bad debts in the tax on goods and services and the principle of cost adjustments in income tax in the context of liquidity companies. Also raises the question whether the tax law is the right place, and the tax regulations effective tool to combat congestion payments.
Author Marta Kluzek (WZ / KIiRK)
Marta Kluzek,,
- Department of Investment and Capital Markets
Other language title versionsTax Solutions and Liquidity of Companies
Journal seriesStudia Ekonomiczne. Zeszyty Naukowe Uniwersytetu Ekonomicznego w Katowicach, ISSN 2083-8611, (B 10 pkt)
Issue year2014
Publication size in sheets0.5
Keywords in Polishopodatkowanie, płynność finansowa
Languagepl polski
Score (nominal)10
Score sourcejournalList
ScoreMinisterial score = 7.0, 16-12-2019, ArticleFromJournal
Ministerial score (2013-2016) = 10.0, 16-12-2019, ArticleFromJournal
Citation count*3 (2021-05-11)
Additional fields
Tytuł numeruFinanse - problemy - decyzje 2014. Cz. 1
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