TY - GEN A1 - Czternasty, Waldemar A1 - Mikołajczak, Paweł A2 - Moczulska, Marta - red. A2 - Preston, Peter- red. jęz. A2 - Stankiewicz, Janina - red. nacz. A2 - Zmyślony, Roman - red. statyst. A2 - Adamczyk, Janusz- red. A2 - Skalik, Jan - red. PB - Zielona Góra: Faculty of Economics and Management Press N2 - 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. L1 - http://www.zbc.uz.zgora.pl/Content/32045/PDF/24_czternasty_financing.pdf L2 - http://www.zbc.uz.zgora.pl/Content/32045 KW - factoring pełny KW - małe i średnie przedsiębiorstwa KW - inwestycje KW - źródła finansowania KW - zobowiązania KW - płynność finansowa KW - podatki KW - non-recourse factoring KW - small and medium enterprises (SME) KW - financing sources KW - liabilities KW - financial liquidity KW - taxes T1 - 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 UR - http://www.zbc.uz.zgora.pl/dlibra/docmetadata?id=32045 ER -