Karpowicz, Andrzej - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 21 (2020) 2, pp. 675-685
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...