ŚWIADCZENIA PODATKOWE JAKO INSTRUMENTY REALIZACJI PROGRAMÓW SANACJI ORAZ RESTRUKTURYZACJI GOSPODARKI PRZEDSIĘBIORCÓW
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Date
2005
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Wydział Prawa i Administracji UAM
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TAXES AS INSTRUMENTS USED IN RECOVERY AND RESTRUCTURING OF ENTERPRISES
Abstract
The period of economic transformations which started in Poland at the early 1990 has revealed
a number of weaknesses and maladjustments of enterprises, particularly those state
owned, to the market economy demands. The Polish legislator, aiming at eliminating the adverse
results of those phenomena as well as the causes of their occurrence, has introduced a number
of legal acts establishing different institutions operating at different levels, among them the restructuring
and recovery of financial management in enterprises. The aim of both is to restore the
ability of businesses to compete in the market ,and improve their financial condition.
These aims can be realized with the help of selected legal instruments. The most important
are those of tax character. They can be of different kinds though they are mainly associated with
activities aiming to regulate tax obligations, such as: renouncement of a tax obligation, cancellation
of the tax in arrears, postponement of tax payment deadlines, or installment plans. The paper
analyses selected issues connected with the use of tax instruments of that such kind for the needs
of restructuring and recovery of businesses as well as for the legal procedures that enable application
of those instruments in practice.
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Ruch Prawniczy, Ekonomiczny i Socjologiczny 67, 2005, z. 3, s. 47-60