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
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Gajewski, Dominik
- Vizja Press & IT
Time of origin
- 2013