We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
EFEKTYWNOŚĆ TARCZY PODATKOWEJ Z DOCHODÓW KAPITAŁOWYCH Z AKCJI Z WYKORZYSTANIEM METODY REALIZACJI STRAT PAPIEROWYCH W PORTFELU INWESTYCYJNYM INWESTORÓW INDYWIDUALNYCH.
- Authors
Jarno, Katarzyna
- Abstract
The aim of the article is to assess the efficiency of the tax shield using the paper loss method. In addition, the article presents dependencies affecting the degree of profitability of investment decisions taken by individual investors and general economic factors which are not connected directly to the taxation process. The tax shield term was presented as an universal mathematical formula which would allow an individual investor to assess the benefits of the tax shield. Finally, the article presents various approaches to the tax shield phenomenon in Polish and foreign literature as well as the principles of functioning of the capital gains tax.
- Publication
Financial Sciences / Nauki o Finansach, 2017, Vol 3, Issue 32, p77
- ISSN
2080-5993
- Publication type
Article
- DOI
10.15611/nof.2017.3.05