„Miękkie” ograniczenia budżetowe jako instrument wspierania przedsiębiorstw

Abstract

The economic transition and the later worsening of the economic situation led to the worsening of the financial situation of Polish firms. Since 1990, the state has taken the decision to use “soft” budgeting (cancel debts) of enterprises twice. The first time took place in the early ‘90s. It comprised resignation from collecting certain taxes, agreements with SSO and bank, judicial and civil conciliation agreements. Writing off debts was applied for the second time in 2002. This time only debts toward the state (taxes, duties and contributions) were cancelled. The aim of both this tools were to help the firms to riddance their “bad” (excessive, impossible to the repayment) debts. On purpose elaborations is the introduction of forms of the “soft” budgeting used by Polish firms after the year 1990. In the elaboration legal conditionings and the course of action of tools debts canceling of the beginning of 90-s and from the year 2002 will be presented. Besides, the test of the legal estimation of the efficiency of these tools will be shown.