Artikel
Income taxation versus mangerial decisions
Taking rational decisions in a company, both current and strategic, requires knowing and taking into consideration the external conditions of the conducted activity. The accuracy of decisions made, as well as the ability to adjust to a changing external environment determines not only the effectiveness of the enterprise's operations, but also its ability to conduct further activity. The paper aims at demonstrating the influence of income tax on the activity of economic entities and also on the decisions taken by management. The article is composed of three complementary sections. The first one - the introduction - is an attempt at outlining the subject framework for the article and demonstrating potential areas in which the tax system affects the economy and the associated consequences. The second part provides an empirical analysis presenting possible variants (simulations) of declaring income and related management decisions taken in various time horizons and boundary conditions, reflecting the criteria of a resident. The third part of the paper comprises conclusions based on the results of conducted simulations, related to the influence of the income tax construction on financial decisions taken by enterprises and related consequences.
- Language
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Englisch
- Bibliographic citation
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Journal: e-Finanse: Financial Internet Quarterly ; ISSN: 1734-039X ; Volume: 10 ; Year: 2014 ; Issue: 4 ; Pages: 1-14 ; Rzeszów: University of Information Technology and Management
- Classification
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Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Fiscal Policies and Behavior of Economic Agents: General
Fiscal Policy
Economic Growth of Open Economies
- Subject
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taxation
market reaction
managerial decisions
effect of taxes
- Event
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Geistige Schöpfung
- (who)
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Wołowiec, Tomasz
Skica, Tomasz
Nedyalkova, Anna
- Event
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Veröffentlichung
- (who)
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University of Information Technology and Management
- (where)
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Rzeszów
- (when)
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2014
- DOI
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doi:10.14636/1734-039X_10_4_001
- Handle
- Last update
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10.03.2025, 11:43 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
- Wołowiec, Tomasz
- Skica, Tomasz
- Nedyalkova, Anna
- University of Information Technology and Management
Time of origin
- 2014
Other Objects (12)
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Sozialhilfe versus Earned Income Tax Credit
Income Taxation and its Family Components in France
Application of genetic algorithm to optimal income taxation
EU integration and harmonisation of personal income taxation
Firms' export decisions: Self-selection versus trial-and-error
Dual income taxation as a stepping-stone towards a European corporate income tax
The taxation of business income in the global economy
(Gender-differentiated) Effects of Changes in Personal Income Taxation
Taxation of agricultural holdings in Poland with personal income tax
Selected issues of personal income taxation harmonization
Dual Income Taxation in EU Member Countries
Historic income versus inflation-adjusted income in the dividend decision
Sozialhilfe versus Earned Income Tax Credit
Income Taxation and its Family Components in France
Application of genetic algorithm to optimal income taxation
EU integration and harmonisation of personal income taxation
Firms' export decisions: Self-selection versus trial-and-error
Dual income taxation as a stepping-stone towards a European corporate income tax
The taxation of business income in the global economy
(Gender-differentiated) Effects of Changes in Personal Income Taxation
Taxation of agricultural holdings in Poland with personal income tax
Selected issues of personal income taxation harmonization
Dual Income Taxation in EU Member Countries
Historic income versus inflation-adjusted income in the dividend decision
Sozialhilfe versus Earned Income Tax Credit
Income Taxation and its Family Components in France
Application of genetic algorithm to optimal income taxation
EU integration and harmonisation of personal income taxation
Firms' export decisions: Self-selection versus trial-and-error
Dual income taxation as a stepping-stone towards a European corporate income tax
The taxation of business income in the global economy
(Gender-differentiated) Effects of Changes in Personal Income Taxation