@misc{Czternasty_Waldemar_Financing, author={Czternasty, Waldemar and Mikołajczak, Paweł}, howpublished={online}, publisher={Zielona Góra: Faculty of Economics and Management Press}, language={eng}, abstract={Specific character of SME determines a limited access to short-term capital which is essential for running the business. A financial tool which on one hand enables small entities to improve their financial liquidity and, on the other, to limit the risk connected to delays in settling the receivables, is non-recourse factoring. Both, its construction in the legal, tax and financial context, as well as the procedure of granting it by financial institutions make this instrument gain more and more popularity among the companies in Poland.}, type={artykuł}, title={Financing of SME using non-recourse factoring - legal, economic and tax aspects = Finansowanie małych i średnich przedsiębiorstw w postaci faktoringu pełnego aspekty prawne, ekonomiczne i podatkowe}, keywords={factoring pełny, małe i średnie przedsiębiorstwa, inwestycje, źródła finansowania, zobowiązania, płynność finansowa, podatki, non-recourse factoring, small and medium enterprises (SME), financing sources, liabilities, financial liquidity, taxes}, }