Income tax grouping as tax management tool: lessons from EU with focus on Poland
The paper discusses the availability tax grouping among EU countries as well as benefits and costs of this tax incentive. Article focuses on Poland, where real usage of this tax management tool is analysed. Grounds for its (low) popularity are investigated. Analysis was made primarily based on obser...
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| Format: | Article |
| Language: | English |
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Vilnius Gediminas Technical University
2020-10-01
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| Series: | Business: Theory and Practice |
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| Online Access: | https://www.jbem.vgtu.lt/index.php/BTP/article/view/11909 |