Zaloguj się

Gotowe bibliografie tematyczne / Effective tax rates / Artykuły w czasopismach

Kliknij ten link, aby zobaczyć inne rodzaje publikacji na ten temat: Effective tax rates.

Artykuły w czasopismach na temat „Effective tax rates”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 25 lipca 2025

Utwórz poprawne odniesienie w stylach APA, MLA, Chicago, Harvard i wielu innych

Wybierz rodzaj źródła:

Sprawdź 50 najlepszych artykułów w czasopismach naukowych na temat „Effective tax rates”.

Przycisk „Dodaj do bibliografii” jest dostępny obok każdej pracy w bibliografii. Użyj go – a my automatycznie utworzymy odniesienie bibliograficzne do wybranej pracy w stylu cytowania, którego potrzebujesz: APA, MLA, Harvard, Chicago, Vancouver itp.

Możesz również pobrać pełny tekst publikacji naukowej w formacie „.pdf” i przeczytać adnotację do pracy online, jeśli odpowiednie parametry są dostępne w metadanych.

Przeglądaj artykuły w czasopismach z różnych dziedzin i twórz odpowiednie bibliografie.

1

Vermeend, Willem. "Effective tax rates in Europe." EC Tax Review 8, Issue 3 (1999): 160–63. http://dx.doi.org/10.54648/ecta1999040.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

2

Mendoza, Enrique G., Assaf Razin, and Linda L. Tesar. "Effective tax rates in macroeconomics." Journal of Monetary Economics 34, no. 3 (1994): 297–323. http://dx.doi.org/10.1016/0304-3932(94)90021-3.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

3

Frey, Lisa. "Tax certified individual auditors and effective tax rates." Business Research 11, no. 1 (2017): 77–114. http://dx.doi.org/10.1007/s40685-017-0057-8.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

4

SLEMROD, JOEL. "ON EFFECTIVE TAX RATES AND STEADY-STATE TAX REVENUES." National Tax Journal 40, no. 1 (1987): 127–32. http://dx.doi.org/10.1086/ntj41789683.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

5

FULLERTON, DON. "THE USE OF EFFECTIVE TAX RATES IN TAX POLICY." National Tax Journal 39, no. 3 (1986): 285–92. http://dx.doi.org/10.1086/ntj41792190.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

6

Feenberg, Daniel R., and James M. Poterba. "The Alternative Minimum Tax and Effective Marginal Tax Rates." National Tax Journal 57, no. 2, Part 2 (2004): 407–27. http://dx.doi.org/10.17310/ntj.2004.2s.03.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

7

Creedy, John, and Norman Gemmell. "Corporation tax asymmetries: effective tax rates and profit shifting." International Tax and Public Finance 18, no. 4 (2011): 422–35. http://dx.doi.org/10.1007/s10797-011-9165-0.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

8

Knirsch, Deborah. "Measuring tax distortions with neutrality-based effective tax rates." Review of Managerial Science 1, no. 2 (2007): 151–65. http://dx.doi.org/10.1007/s11846-007-0012-8.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

9

SPOONER, GILLIAN M. "EFFECTIVE TAX RATES FROM FINANCIAL STATEMENTS." National Tax Journal 39, no. 3 (1986): 293–306. http://dx.doi.org/10.1086/ntj41792191.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

10

Hopland, Arnt O. "Firm size and effective tax rates." Beta 31, no. 02 (2017): 116–37. http://dx.doi.org/10.18261/issn.1504-3134-2017-02-02.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

11

Hyunsub Roh and Jungchan Kim. "Ownership Structure and Effective Tax Rates." Tax Accounting Research ll, no. 52 (2017): 65–91. http://dx.doi.org/10.35349/tar.2017..52.004.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

12

Harris, Mark N., and Simon Feeny. "Habit persistence in effective tax rates." Applied Economics 35, no. 8 (2003): 951–58. http://dx.doi.org/10.1080/0003684032000050577.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

13

Campbell, H. F., and K. A. Bond. "Effective Marginal Tax Rates in Australia." Economic Analysis and Policy 27, no. 2 (1997): 151–58. http://dx.doi.org/10.1016/s0313-5926(97)50017-8.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

14

Iwamoto, Yasushi. "Effective tax rates and Tobin's q." Journal of Public Economics 48, no. 2 (1992): 225–37. http://dx.doi.org/10.1016/0047-2727(92)90028-e.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

15

Noor, Rohaya Md, Nur Syazwani M. Fadzillah, and Nor’Azam Mastuki. "Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies." International Journal of Trade, Economics and Finance 1, no. 2 (2010): 189–93. http://dx.doi.org/10.7763/ijtef.2010.v1.34.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

16

Drake, Katharine D., Russ Hamilton, and Stephen J. Lusch. "Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations." Journal of Accounting and Economics 70, no. 1 (2020): 101317. http://dx.doi.org/10.1016/j.jacceco.2020.101317.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

17

McDANIEL, PAUL R. "IDENTIFICATION OF THE "TAX" IN "EFFECTIVE TAX RATES," "TAX REFORM" and "TAX EQUITY"." National Tax Journal 38, no. 3 (1985): 273–79. http://dx.doi.org/10.1086/ntj41792023.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

18

Andrejovska, Alena, Jozef Glova, and Oksana Tulai. "Investment allocation in Slovakia and Ukraine in terms of effective corporate tax rates." Investment Management and Financial Innovations 17, no. 3 (2020): 332–44. http://dx.doi.org/10.21511/imfi.17(3).2020.25.

Pełny tekst źródła

Streszczenie:

Since countries differ in their traditions, cultures or different tax systems, investment allocation can be a difficult task for some investors. Effective tax rates present indicators of the real corporate tax burden and consider the impact of all legislation elements. This paper deals with the effective taxation of selected intangible and tangible assets. The analysis will be processed by calculating average and marginal tax rates (EATR and EMTR) according to the methodology of the Centre for European Economic Research (ZEW). Then, the relationship between these two tax rates was calculated,

Style APA, Harvard, Vancouver, ISO itp.

19

Burnham, Paul, and Larry Ozanne. "Distortions from Partial Tax Reform Revealed through Effective Tax Rates." National Tax Journal 59, no. 3 (2006): 611–30. http://dx.doi.org/10.17310/ntj.2006.3.14.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

20

Martin, Isaac William, and Kevin Beck. "Property Tax Limitation and Racial Inequality in Effective Tax Rates." Critical Sociology 43, no. 2 (2016): 221–36. http://dx.doi.org/10.1177/0896920515607073.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

21

Andrejovska, Alena, and Ivana Andrejkovicova. "Technology and effective tax rates: innovative approaches to tax burden." Acta Tecnología 10, no. 4 (2024): 157–63. https://doi.org/10.22306/atec.v10i4.233.

Pełny tekst źródła

Streszczenie:

The indicators of the effective tax burden on corporations present effective tax rates, taking into account the impact of all the design features mentioned in the legislation. The paper addresses the issue of effective taxation through the method of calculating EMTR and EATR with a focus on intangible assets in 2004, 2015 and 2023. The analysis determined the tax depreciated shield, which tracked the amount of tax savings on capital investment and the economic rent of the project with taxation, focusing on the magnitude of the financial benefit of the project with an aspect on taxation. The an

Style APA, Harvard, Vancouver, ISO itp.

22

Kim, Jung Chan, and Hyun Sub Roh. "Changes in Effective Tax Rates, 1990-2016." Accounting Information Review 36, no. 3 (2018): 81–99. http://dx.doi.org/10.29189/kaiaair.36.3.4.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

23

COYNE, CHRISTOPHER, FRANK J. FABOZZI, and UZI YAARI. "EFFECTIVE CAPITAL GAINS TAX RATES: A REPLY." National Tax Journal 44, no. 1 (1991): 105–7. http://dx.doi.org/10.1086/ntj41788882.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

24

Klemm, Alexander. "Effective average tax rates for permanent investment." Journal of Economic and Social Measurement 37, no. 3 (2012): 253–64. http://dx.doi.org/10.3233/jem-2012-0361.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

25

Klemm, Alexander. "Effective Average Tax Rates for Permanent Investment." IMF Working Papers 08, no. 56 (2008): 1. http://dx.doi.org/10.5089/9781451869187.001.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

26

Wiseman, Michael. "Proposition 13 and Effective Property Tax Rates." Public Finance Quarterly 17, no. 4 (1989): 391–408. http://dx.doi.org/10.1177/109114218901700403.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

27

Egger, Peter, Simon Loretz, Michael Pfaffermayr, and Hannes Winner. "Firm-specific forward-looking effective tax rates." International Tax and Public Finance 16, no. 6 (2009): 850–70. http://dx.doi.org/10.1007/s10797-009-9124-1.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

28

Holmen, Martin, John D. Knopf, and Stefan Peterson. "Inside shareholders’ effective tax rates and dividends." Journal of Banking & Finance 32, no. 9 (2008): 1860–69. http://dx.doi.org/10.1016/j.jbankfin.2007.12.048.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

29

Janssen, Boudewijn. "Corporate Effective Tax Rates in the Netherlands." De Economist 153, no. 1 (2004): 47–66. http://dx.doi.org/10.1007/s10645-004-7127-y.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

30

Aksoy Hazır, Çağla. "DETERMINANTS OF EFFECTIVE TAX RATES IN TURKEY." Journal of Research in Business 1, no. 4 (2019): 35–45. http://dx.doi.org/10.23892/jrb.2019453293.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

31

Suzuki, Masaaki. "Corporate effective tax rates in Asian countries." Japan and the World Economy 29 (January 2014): 1–17. http://dx.doi.org/10.1016/j.japwor.2013.11.001.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

32

Widati, Sindik, Neng Asiah, Hurian Kamela, and Tanti Amalia Hidayat. "Effective Tax Rates: Firm Size, Leverage and Return on Assets." International Journal of Asian Business and Management 3, no. 2 (2024): 131–48. http://dx.doi.org/10.55927/ijabm.v3i2.7664.

Pełny tekst źródła

Streszczenie:

The Effective Tax Rate (ETR) assesses a company's proficiency in managing its tax burden by comparing tax expenses to total net income. A lower ETR percentage indicates better tax effectiveness. Companies utilize the ETR as a benchmark for shaping their tax policies. It serves as a tool for gauging how well a company handles its tax system. This study seeks empirical evidence on the impact of firm size, leverage, and return on assets on effective tax rates. The independent variables include firm size, debt level, and return on assets, while the dependent variable is the effective tax rate. The

Style APA, Harvard, Vancouver, ISO itp.

33

Gaber, Ilija, Stevan Gaber, and Vasilka Gaber. "Effective tax burden on investment at corporate level in Macedonia." Perspectives of Innovations, Economics and Business 13, no. 2 (2016): 19–31. https://doi.org/10.15208/pieb.2013.08.

Pełny tekst źródła

Streszczenie:

  This article presents the estimates of effective tax rates on investment at corporate level in Republic of Macedonia in the period from 2006 to 2012. In addition to accomplishing this research, 3 basic and most commonly applied indicators of the corporate income tax (CIT) burden will be used. They are the cost of capital, the effective marginal tax rate (EMTR) and the effective average tax rate (EATR), according to the Devereux-Griffith methodology. The results of the analysis will clearly show that the implemented domestic tax policy reform have transformed this country into one of the

Style APA, Harvard, Vancouver, ISO itp.

34

Ayu, Rani Wulan, and Yulius Kurnia Susanto. "EARNINGS MANAGEMENT: CURRENT TAX EXPENSE, EFFECTIVE TAX RATES, AND FINANCIAL RATIO." Jurnal Muara Ilmu Ekonomi dan Bisnis 6, no. 1 (2022): 150. http://dx.doi.org/10.24912/jmieb.v6i1.16336.

Pełny tekst źródła

Streszczenie:

Penelitian ini untuk membuktikan secara empiris pengaruh biaya pajak kini, tarif pajak efektif, profitabilitas, leverage, perputaran sediaan, dan ukuran perusahaan terhadap manajemen laba. Penelitian menggunakan 49 perusahaan yang terdaftar pada perusahaan manufaktur di Bursa Efek Indonesia dari 2016 sampai 2018 yang dipilih dengan metode purposive sampling. Pengujian menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa profitabilitas menyebabkan terjadinya manajemen laba. Semakin tinggi profitabilitas perusahaan maka semakin tinggi pula kecenderungan perusahaan melakukan manajemen

Style APA, Harvard, Vancouver, ISO itp.

35

Smith, W. Robert, Gil B. Manzon, Jr., and Jayaraman Vijayakumar. "Tax Fairness And Effective Tax Rates: A Tale Of Two Industries." Journal of Applied Business Research (JABR) 13, no. 1 (2011): 121. http://dx.doi.org/10.19030/jabr.v13i1.5778.

Pełny tekst źródła

Streszczenie:

<span>Industries with low effective tax rates could reasonably expect to suffer as a result of legislation designed to increase tax fairness. We analyzed ETRs in two such industries, banking and oil and gas, over a period of time that included two major tax law shifts. Our results suggest that legislation designed to promote tax fairness affects industries in an idiosyncratic manner.</span>

Style APA, Harvard, Vancouver, ISO itp.

36

Mintz, Jack M. "An Empirical Estimate of Corporate Tax Refundability and Effective Tax Rates." Quarterly Journal of Economics 103, no. 1 (1988): 225. http://dx.doi.org/10.2307/1882651.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

37

Evers, Lisa, Helen Miller, and Christoph Spengel. "Intellectual property box regimes: effective tax rates and tax policy considerations." International Tax and Public Finance 22, no. 3 (2014): 502–30. http://dx.doi.org/10.1007/s10797-014-9328-x.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

38

Saka, Chika, Tomoki Oshika, and Masayuki Jimichi. "Visualization of tax avoidance and tax rate convergence." Meditari Accountancy Research 27, no. 5 (2019): 695–724. http://dx.doi.org/10.1108/medar-02-2018-0298.

Pełny tekst źródła

Streszczenie:

Purpose This study aims to explore the evidence of the probability of firms’ tax avoidance and the downward convergence trend of national statutory tax rates and firms’ effective tax rates. Design/methodology/approach This research employs exploratory data analysis using interactive data manipulation and visualization tools, namely, R with SparkR, dplyr, ggplot2 and googleVis (GeoChart and Motion Chart) packages. This analysis is based on the world-scale accounting data of all listed firms from 148 countries spanning 30 years. Findings The results reveal the following: three types of evidences

Style APA, Harvard, Vancouver, ISO itp.

39

Enis, Charles R., and Leroy F. Christ. "Implications of Phase-Outs on Individual Marginal Tax Rates." Journal of the American Taxation Association 21, no. 1 (1999): 45–72. http://dx.doi.org/10.2308/jata.1999.21.1.45.

Pełny tekst źródła

Streszczenie:

The goal of this paper is to show the behavior of effective marginal tax rates relative to statutory marginal tax rates within the rate structure of the present federal income tax regime. Understanding the behavior of effective marginal rates is important as these rates are a significant component of tax planning and decision making. Statutory marginal tax rates are explicitly stated in published rate schedules. Various deductions, exemptions and credits involved in determining the tax liability are phased out as gross income increases. These restrictions result in effective marginal tax rates

Style APA, Harvard, Vancouver, ISO itp.

40

Andrejovská, Alena, and Jozef Glova. "Macroeconomic Determinants of Effective Corporate Tax Rates: The Case of the Slovak Republic." International Journal of Financial Studies 13, no. 1 (2025): 10. https://doi.org/10.3390/ijfs13010010.

Pełny tekst źródła

Streszczenie:

The effective corporate tax rate is a critical measure reflecting a nation’s fiscal policy and its attractiveness to foreign investment. This study investigates the relationship between macroeconomic determinants and effective corporate tax rates, focusing on Slovakia’s competitiveness within the European Union from 2004 to 2022. Using a panel regression model, the research identifies significant correlations between nominal tax rates, unemployment, government debt, and effective tax rates. Our findings reveal a consistent downward trend in both nominal and effective tax rates across EU member

Style APA, Harvard, Vancouver, ISO itp.

41

Bustos-Contell, Elisabeth, Salvador Climent-Serrano, and Gregorio Labatut-Serer. "Tax Incentives: An Effective Mechanism to Achieve EU Harmonization?" Journal of Business Accounting and Finance Perspectives 2, no. 2 (2020): 1. http://dx.doi.org/10.35995/jbafp2020012.

Pełny tekst źródła

Streszczenie:

For decades, European Union (EU) wide corporate tax harmonization has been sought to eradicate business relocation for tax reasons. It is hoped that this harmonization will ensure that companies pay taxes in the countries where they operate. One mechanism that countries use to achieve this harmonization is tax incentives. Yet each country establishes its own incentive structure, according to its statutory tax rate. This study analyzes the effective tax burden in the initial 15 EU member states between 2006 and 2014 to identify significant differences that prevent tax harmonization across these

Style APA, Harvard, Vancouver, ISO itp.

42

Putica, Maja. "Business and institutional determinants of effective tax rates in Serbian banks." Ekonomski horizonti 25, no. 1 (2023): 35–53. http://dx.doi.org/10.5937/ekonhor2301035p.

Pełny tekst źródła

Streszczenie:

The objective of the current paper is to study the influence of the selected business and institutional determinants on the annual effective tax rates in banks in the Republic of Serbia (RS). Panel data regression models are applied on 113 observations, covering the period from 2017 to 2021, where the accounting and current effective tax rates are used as a measure of the actual tax burden. The results show that the effective tax rate in banks in RS is significantly below the statutory level. Furthermore, for each data set, the coefficients of changes in the effective tax rate are calculated,

Style APA, Harvard, Vancouver, ISO itp.

43

Knežević, Goranka, and Vladan Pavlović. "Accounting and Non-accounting Concepts of Effective Tax Rates and their Effects on Tax Planning in State-owned Companies." Lex localis - Journal of Local Self-Government 21, no. 2 (2023): 323–41. http://dx.doi.org/10.4335/21.2.323-341(2023).

Pełny tekst źródła

Streszczenie:

The study examines the link between different modalities of effective tax rates in state-owned entities in Serbia and how those rates can be used to distinguish between SOEs using tax planning and those not inclined to tax planning techniques. Results show that state-owned companies in Serbia owned by local municipalities and cities are using tax planning to obtain lower effective tax rates than the statutory rate, therefore, using their preferential tax status from size and ownership. The study shows that cash flow-based effective tax rates and combined tax rates are better predictors of tax

Style APA, Harvard, Vancouver, ISO itp.

44

Parisi, Valentino. "The determinants of Italy’s corporate tax rates: an empirical investigation." Public and Municipal Finance 5, no. 4 (2016): 7–14. http://dx.doi.org/10.21511/pmf.05(4).2016.01.

Pełny tekst źródła

Streszczenie:

This paper examines the determinants of the effective corporate tax rates in Italy in the years 1998-2006. While from its inception in the early 1970s, the Italian business income tax regime changed only marginally for over twenty years, in the period between 1998 and 2006, the corporate tax system underwent two major reforms with the declared objective of simplifying the system and reducing the tax burden on firms. Therefore, from a tax policy perspective, the author believes Italy is an interesting case study. The empirical analysis is based on a strongly balanced panel with 5,134 companies

Style APA, Harvard, Vancouver, ISO itp.

45

DeZoort, F. Todd, Troy J. Pollard, and Edward J. Schnee. "A Study of Perceived Ethicality of Low Corporate Effective Tax Rates." Accounting Horizons 32, no. 1 (2017): 87–104. http://dx.doi.org/10.2308/acch-51935.

Pełny tekst źródła

Streszczenie:

SYNOPSIS U.S. corporations have the ability to avoid paying domestic taxes to achieve an effective tax rate that is much lower than the statutory federal tax rate. This study evaluates the extent that individuals differ in their attitudes about the ethicality of corporations avoiding domestic taxes to achieve low effective tax rates. We also examine the extent to which the specific tax avoidance method used by corporations to access a low effective tax rate affects perceived ethicality. Eighty-two members of the general public and 112 accountants participated in an experiment with two particip

Style APA, Harvard, Vancouver, ISO itp.

46

Amusa, HA. "A macroeconomic approach to estimating effective tax rates in South Africa." South African Journal of Economic and Management Sciences 7, no. 1 (2004): 117–31. http://dx.doi.org/10.4102/sajems.v7i1.1432.

Pełny tekst źródła

Streszczenie:

Using data contained in South Africa's national accounts and revenue statistics, this paper constructs time-series of effective tax rates for consumption, capital income, and labour income. The macroeconomic approach allows for a detailed breakdown of tax revenue accruing to general government and the corresponding aggregate tax bases. The methodology used also yields effective rate estimates that can be considered as being consistent with tax distortions faced by a representative economic agent within a general equilibrium framework. Correlation analysis reveals that savings (as a percentage

Style APA, Harvard, Vancouver, ISO itp.

47

Kim, Jung-Chan, and Myun-Sub Roh. "Effective Tax Rates of Domestic and Multinational Firms." Accounting Information Review 37, no. 3 (2019): 75–93. http://dx.doi.org/10.29189/kaiaair.37.3.04.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

48

안성윤. "Banks' Effective Tax Rates and Bank－specific Characteristics." Global Business Administration Review 8, no. 3 (2011): 37–54. http://dx.doi.org/10.17092/jibr.2011.8.3.37.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

49

Moore, Kevin B. "Effective Tax Rates and Measures of Business Size." Finance and Economics Discussion Series 2012, no. 58 (2012): 1–27. http://dx.doi.org/10.17016/feds.2012.58.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

50

Hyunsub Roh and Jungchan Kim. "Trends in Effective Tax Rates and their Determinants." Tax Accounting Research ll, no. 56 (2018): 131–48. http://dx.doi.org/10.35349/tar.2018..56.007.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

Oferujemy zniżki na wszystkie plany premium dla autorów, których prace zostały uwzględnione w tematycznych zestawieniach literatury. Skontaktuj się z nami, aby uzyskać unikalny kod promocyjny!