Rola polityki podatkowej państwa w kształtowaniu poziomu inwestycji rzeczowych małych i średnich przedsiębiorstw w Polsce

• Authors: Paweł Merło

Title variants

EN

The role of tax policy in setting the level of real investments of small and medium enterprises in Poland

Abstracts

EN

The aim of the paper is to discuss the influence of tax policy on the level of investments of small and medium enterprises (SMEs) in Poland. At the beginning, the author presents some basic assumptions concerning the Polish tax policy and analyses the changes ongoing during the past years in the SME sector. The main focus is placed on the analysis of tax tools used by the government in this sector and the impact they exert on the level of investments made by small and medium enterprises. The author concludes with the results of his research on the impact of Polish tax policy on investments made by the companies from the sector.

Keywords

EN

real investments; small and medium enterprises; Poland; fiscal policy; tax policy; stimulating entrepreneurship; tax exemption

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Studia BAS
• Year: 2014
• Issue: 1(37)
• Pages: 141-166

Dates

published

2014

Contributors

author

Paweł Merło

• Uniwersytet Warmińsko‑Mazurski w Olsztynie

Identifiers

Biblioteka Nauki

14526920