| dc.contributor.author | Fila, Joanna | |
| dc.contributor.author | Witczak, Radosław | |
| dc.date.accessioned | 2013-06-09T14:02:55Z | |
| dc.date.available | 2013-06-09T14:02:55Z | |
| dc.date.issued | 2012 | |
| dc.identifier.issn | 0208-6018 | |
| dc.identifier.uri | http://hdl.handle.net/11089/2010 | |
| dc.description.abstract | 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. | pl_PL |
| dc.language.iso | pl | pl_PL |
| dc.publisher | Wydawnictwo Uniwersytetu Łódzkiego | pl_PL |
| dc.relation.ispartofseries | Acta Universitatis Lodziensis, Folia Oeconomica;266 | |
| dc.title | Innowacje w operacjach faktoringowych | pl_PL |
| dc.title.alternative | Innovations in Factoring Operations | pl_PL |
| dc.type | Article | pl_PL |
| dc.page.number | 285-301 | |
| dc.contributor.authorAffiliation | Uniwersytet Łódzki; Wydział Ekonomiczno-Socjologiczny; Instytut Finansów | |
