Possibilities of rational use of leasing in company operations
Keywords:
leasing, Polish Association of Leasing, SME sector, financing sourcesAbstract
The aim of the article is the assessment of real possibilities of the use of leasing in the Polish economic reality, basing on rational solutions and their measurable outcomes, which can positively stimulate the financial condition of the organization. In the study, an attempt was made to determine the significance of existing constraints in the rational use of leasing services, without which their objective evaluation becomes merely a fiction. It was also underlined that a safe use of leasing services in Poland requires significantly better legal protection for entrepreneurs, which can provide a real opportunity to shape the terms of cooperation with a leasing company on a partnership basis.
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Dokumenty prawne
Ustawa z dnia 23 kwietnia 1964 r. – Kodeks cywilny (Dz.U. 1964 nr 16, poz. 93 z późn zm.).
Ustawa z dnia 15 lutego 1992 r. o podatku dochodowym od osób prawnych (Dz.U. 1992 nr 21, poz. 86 z późn zm.).
Wydawnictwa zwarte
Bień, W. (2018). Zarządzanie finansami przedsiębiorstwa. Warszawa: Difin.
Buk, H. (red.). (2018). Międzynarodowe Standardy Rachunkowości w praktyce. Warszawa: CeDeWu.
Cicirko, T., Karmańska, A., Russel, P. (2013). Determinanty rozwoju transakcji leasingowych w Polsce. Warszawa: Oficyna Wydawnicza SGH.
Grzywacz, J. (2020). Leasing. Warszawa: Oficyna Wydawnicza SGH.
Turczyński, M. (2004). Rachunkowość leasingu na tle regulacji prawa cywilnego i podatkowego. Ostrołęka: Wydawnictwo Profesjonalne Alpha Pro.
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