International Scientific Publications
© 2023 Science Events Ltd
Terms of Use  ·  Privacy Policy
Choose language English French Russian Bulgarian
Conference room
Economy & Business 2024, 23rd International Conference
18-21 August, Burgas, Bulgaria
Call for Papers

Economy & Business, Volume 8, 2014

Bożena Ciupek
Pages: 442-453
Published: 29 Aug 2014
Views: 2,957
Downloads: 545
Abstract: Imposing taxes is a complex social, economic and political phenomenon that significantly affects entities involved. Therefore, it requires some analyses and assessments made from different perspectives - in its broad understanding and from the perspective of public authorities, i.e. entities that may impose fiscal burden, and in its narrow meaning, i.e. from the perspective of particular entities that have to face this burden. The very issue of imposing taxes and problems related to taxpayers’ behaviours toward the burden involved is of particular importance, especially in the period of the economic slump. In this article fiscal burden is discussed in its narrow meaning mainly. This burden is presented in a group of specific taxpayers, i.e. companies. Fiscal burden companies have to face is shown as some element of their financial strategies. At the same time a relatively strong assumption that fiscal burden imposed on companies should be adjusted to their fiscal abilities is adopted. Moreover, companies should also be able to influence their fiscal burden. Theoretical considerations undertaken will be verified on the basis of the results obtained while carrying out a survey in a group of Polish companies.
Keywords: financial strategy, financial objectives of a company, corporate taxation, tax optimisation
Cite this article: Bożena Ciupek. TAXATION IN FINANCIAL STRATEGY OF A COMPANY. Journal of International Scientific Publications: Economy & Business 8, 442-453 (2014).
Download full text

Back to the contents of the volume
By using this site you agree to our Privacy Policy and Terms of Use. We use cookies, including for analytics, personalisation, and ads.