Selected Conditioning of Distribution of Profits in Entities with Foreign Capital

Jacek Uchman

Abstract


The article shows the distribution of profits in entities with foreign capital, mainly in reference to the problem of dividends. The way of sharing profits determines the level of reinvested profits in Poland and the level of profits gained by the budget from corporate income tax. The empirical data concerning the problem is not very precise. However, it can be seen that the payment structure and profitability of this group of entities are stabile enough in time.


Keywords


distribution of profit; dividend policy; reinvested profits; dividend taxation

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References


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DOI: http://dx.doi.org/10.17951/h.2018.52.1.191
Date of publication: 2018-06-20 09:41:14
Date of submission: 2017-05-25 08:57:38


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