ŚWIADCZENIA PODATKOWE JAKO INSTRUMENTY REALIZACJI PROGRAMÓW SANACJI ORAZ RESTRUKTURYZACJI GOSPODARKI PRZEDSIĘBIORCÓW

Abstract

The period of economic transformations which started in Poland at the early 1990 has revealed a number of weaknesses and maladjustments of enterprises, particularly those state owned, to the market economy demands. The Polish legislator, aiming at eliminating the adverse results of those phenomena as well as the causes of their occurrence, has introduced a number of legal acts establishing different institutions operating at different levels, among them the restructuring and recovery of financial management in enterprises. The aim of both is to restore the ability of businesses to compete in the market ,and improve their financial condition. These aims can be realized with the help of selected legal instruments. The most important are those of tax character. They can be of different kinds though they are mainly associated with activities aiming to regulate tax obligations, such as: renouncement of a tax obligation, cancellation of the tax in arrears, postponement of tax payment deadlines, or installment plans. The paper analyses selected issues connected with the use of tax instruments of that such kind for the needs of restructuring and recovery of businesses as well as for the legal procedures that enable application of those instruments in practice.