PL EN


2008 | 1(20) | 110-163
Article title

CORPORATE INCOME TAXATION ON SMALL AND MEDIUM SIZE BUSINESSES

Authors
Title variants
Languages of publication
PL
Abstracts
EN
The work contains a review of the current forms of taxation on small and medium size businesses based on the interpretation of legal acts referring to general and simplified forms of taxation. It describes potential possibilities of tax management in a company. Special attention was drawn to the way of taking a decision which form of taxation to choose. The result of the work is a conclusion that the complexity of taxation problems and a lack of stability in the area of tax regulations make looking for the best form of taxation and finding an optimal variant, i.e. one that enables to get tax benefits, is somewhat complicated. Moreover, small and medium size companies have small resources to identify and outsource complex taxation services, which is an additional factor creating a risk for the taxation surrounding. However, there is an opportunity to minimize taxation because its individual forms provide solutions addressed only to companies belonging to the discussed sector.
Year
Issue
Pages
110-163
Physical description
Document type
ARTICLE
Contributors
  • I. Szczepanska, Wyzsza Szkola Handlu i Prawa, ul. Swieradowska 43, 02-662 Warszawa, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
08PLAAAA05405
YADDA identifier
bwmeta1.element.799746c6-23e3-3409-adca-7e18f6f6ca4d
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.