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Lower trade credit payment delays as a result of exclusion from tax deductible expenses Cover

Lower trade credit payment delays as a result of exclusion from tax deductible expenses

International Journal of Management and Economics
Volume 61 (2025): Issue 5 (December 2025)
By: Arkadiusz Bernal and  Anna Białek-Jaworska  
Open Access
|Dec 2025

Authors

Arkadiusz Bernal

Arkadiusz.Bernal@ue.poznan.pl

Department of Corporate Finance, Poznań University of Economics and Business, Poznan, Poland

Anna Białek-Jaworska

Department of Innovation and Development, Faculty of Economic Sciences, University of Warsaw, Warsaw, Poland
DOI: https://doi.org/10.2478/ijme-2025-0020 | Journal eISSN: 2543-5361 | Journal ISSN: 2299-9701
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Language: English
Page range: 42 - 55
Submitted on: Mar 11, 2024
|
Accepted on: May 5, 2025
|
Published on: Dec 31, 2025
Published by: Warsaw School of Economics
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year
Keywords:
Trade credit ,
Late payments,
Public policy,
Income tax,
Moral hazard
Related subjects:
Business and economics,
Political economics,
Economic theory, systems and structures,
Business management,
Management accounting, financial controlling, cost calculation, investment

© 2025 Arkadiusz Bernal, Anna Białek-Jaworska, published by Warsaw School of Economics
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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