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Hedging of price elements – regulatory and tax considerations
Author(s) -
Katarzyna Knawa,
Konrad Stolarski
Publication year - 2020
Publication title -
kwartalnik prawa podatkowego
Language(s) - English
Resource type - Journals
eISSN - 2658-0349
pISSN - 1509-877X
DOI - 10.18778/1509-877x.2020.01.02
Subject(s) - economics , key (lock) , mid price , reservation price , monetary economics , price mechanism , price level , market price , microeconomics , ecology , biology
Due to the fact that the market price of raw materials has indirect or even direct impact on goods and services’ price, hedging of price elements play a key role in a successful business. The purpose of this article is to present available instruments to address or even eliminate raw material price level insecurity, in particular through the acquisition off financial instrument, like derivatives. The purpose of this article is also to present the theoretical tax implications of hedging of price elements, and to analyse cash flows as a price adjustment mechanism.

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