Koszt kapitału własnego w przedsiębiorstwie jako koszt podatkowy - rozwiązania modelowe

Anna Leszczyłowska


It is common for the majority of income tax systems all over the world that the cost of debt financing lowers the taxable income while financing with equity is not treated similarly. The question raised in the article is connected with the way the cost of equity financing can be calculated for tax purposes. The aim of the paper is to identify and to analyze some model approaches which allow to lower the taxable base with the cost of equity financing. Some practical experiences form several European countries are analyzed which enables to distinguish between classical model, incremental model and incremental model with a dual tax rate.
Author Anna Leszczyłowska (WZ / KFP)
Anna Leszczyłowska,,
- Department of Corporate Finance
Other language title versionsInterest on Equity Capital as an Allowance for Business Income Tax - Model Approaches
Journal seriesAnnales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia, ISSN 0459-9586, e-ISSN 2449-8513, (B 11 pkt)
Issue year2014
Publication size in sheets0.5
Keywords in Polishpodatek dochodowy od osób prawnych, koszt kapitału, koszty uzyskania przychodów, system podatkowy
URL http://annales.umcs.lublin.pl/tt_p.php?rok=2014&tom=48&sectio=H&numer_artykulu=20&zeszyt=3
Languagepl polski
Score (nominal)11
Score sourcejournalList
ScoreMinisterial score = 7.0, 13-12-2019, ArticleFromJournal
Ministerial score (2013-2016) = 11.0, 13-12-2019, ArticleFromJournal
Citation count*2 (2020-09-28)
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