Innowacje w operacjach faktoringowych

The scope of the factoring was given in the article. The history and origin of the factoring as the form of financing the enterprises was presented. The main features and kinds of this contract were described. The financial aspects of the factoring contract were given. The VAT provisions concerning factoring were presented. The influence of the income tax on the factoring was shown. The changes in the interpretations of the income tax concerning factoring were proposed.

Country

Poland

Related Organizations

Uniwersytet Łódzki (University of Lodz)
Poland
University of Łódź
Poland

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