Title
The Problem of Thin Capitalization for Financial Security of an Enterprise
Authors
[ 1 ] Instytut Logistyki, Wydział Zarządzania i Dowodzenia, Akademia Sztuki Wojennej | [ 2 ] Wojskowa Akademia Techniczna | [ P ] employee
Scientific discipline (Law 2.0)
Year of publication
2020
Chapter type
chapter in monograph / paper
Publication language
english
Keywords
EN
- Thin capitalisation
- Financial security
- Incometax
- Enterprise
PL
- Bezpieczeństwo finansowe
- Finanse
- Przedsiębiorstwo
Abstract
EN The functioning of anenterprise, its essence and, above all, the purpose for which it was established (the profit of its owners) means that in each period of its functioning it is forced to search for sources of financing for its activities. The ba-sic source of financing for any enterprise should be money generated by the enterprise itself. Business entities strive for the largest possible retention of capital in their hands apply tax optimization measures, including thin capitalization. The existing restrictions on thin capitalization introduce a mechanism to limit debt financing costs included in tax costs. This article cha-racterizes the mechanism of insufficient capitalization and the changes that have taken place in it. The purpose of this article is anattemptto assess the importance of this mechanism for the financial security of the enterprise.
Pages (from - to)
13648 - 13654
Ministry points / chapter
5
Ministry points / chapter (humanities, social sciences and theology)
5
Ministry points / conference (CORE)
70
Publication indexed in
WoS | Scopus
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