Karpowicz, Andrzej - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 21 (2020) 2, pp. 675-685
incentive. Article focuses on Poland, where real usage of this tax management tool is analysed. Grounds for its (low) popularity … purposes is offered by half of EU Member States, Poland is the only CEE country that offers this tax allowance. However, Polish … lies in analysis of important topic from practical perspective, which was not thoroughly verified before both in Poland but …