Artikel

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

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.

Language
Englisch

Bibliographic citation
Journal: Contemporary Economics ; ISSN: 2084-0845 ; Volume: 7 ; Year: 2013 ; Issue: 1 ; Pages: 75-82 ; Warsaw: Vizja Press & IT

Classification
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Business Taxes and Subsidies including sales and value-added (VAT)
Subject
holding company
income tax from legal persons
capital company

Event
Geistige Schöpfung
(who)
Gajewski, Dominik
Event
Veröffentlichung
(who)
Vizja Press & IT
(where)
Warsaw
(when)
2013

DOI
doi:10.5709/ce.1897-9254.75
Handle
Last update
10.03.2025, 11:41 AM CET

Data provider

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Object type

  • Artikel

Associated

  • Gajewski, Dominik
  • Vizja Press & IT

Time of origin

  • 2013

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