@misc{Rękas_Magdalena_Regulacje_2005,
 author={Rękas, Magdalena},
 year={2005},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2005; nr 1071, t. 2, s. 365-378},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={Leasing is one of the forms of financing economic activity. Its use is affected by numerous factors, including tax regulations. The article aims at presenting the currently valid Polish regulations on taxation of leasing and comparing them to regulations applied in other European countries. On this basis, the author indicates the desirable developments in tax law that in her opinion would stimulate the development of leasing facilities in Poland.},
 title={Regulacje podatkowe leasingu - pożądane kierunki zmian},
 type={artykuł},
}