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Zmiany w podatkach pośrednich wpływające na funkcjonowanie i rozwój małych i średnich przedsiębiorstw

100%
Wolański R.
Studia Prawnicze: rozprawy i materiały
|
2005
|
issue 3
53-62
2
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Oddziaływanie zmian w opodatkowaniu dochodu na funkcjonowanie i rozwój małych i średnich przedsiębiorstw

100%
Wolański R.
Studia Prawnicze: rozprawy i materiały
|
2006
|
issue 4
43-55
EN
Income taxation is of great importance for small and medium enterprises (SME) because of direct influence on their funds. Changes in these taxes in last few years has mostly a positive effect on SME activity and development. Such examples are tax credit, simplified advances, deduction from income the expenditures for new technology, high amortization rate, possibility of use the linear rate of 19%. Positive aspects had also changes in lump sum, especially broadening of the taxation range. However, income taxes has a negative influence on SME due to instability, various interpretations, complexity, luck of precision, difficulties in planning. Elimination of them will improve the SME situation, will increase the certainty of the taxes.
3
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Zmiany o charakterze progospodarczym w prawie podatkowym w latach 1995-2007

100%
Wolański R.
Studia Prawnicze: rozprawy i materiały
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2007
|
issue 5
301-317
XX
There were many changes in Polish tax law concerning income solutions in the last ten years. They had positive as well as negative consequences for enterprises. There are the following examples of them: elimination of investment tax relief, broadening account loss, introducing tax credit. Many changes concerned tax amortization. Only a few of these solutions are addressed for all enterprises. The main preferences are for small and medium ones.
4
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The capital structure of Polish small and medium-sized enterprises and its impact on their competitiveness

100%
Wolański R.
Faculty of Management Working Paper Series
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2013
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issue WPS 1/2013
1-14
EN
The article discusses the problem of the relationship between the capital structure and the level of competitiveness of SMEs in Poland. The objective of the article is to determine the impact capital structure has on the level of competitiveness of SMEs in Poland. The capital structure of SMEs is dominated by internal funds. Among external sources of financing, bank loans and leasing are predominant. This structure is consistent with the relevant theoretical models. The study shows no significant differences in the financing of current operations, innovation, and competitiveness improvement. The lack of relationship indicates that the capital structure of SMEs has little impact on their competitiveness. The results of the study demonstrate that all external sources of financing improve the competitiveness of SMEs, but the strength of their impact is different. The strongest impact is shown for venture capital, guarantees, and leasing; the weakest – for bank loans and the issuance of shares and bonds. A significant factor is the degree of alignment of a particular financing source with the special needs of SMEs. This significant relationship is demonstrated for all the sources most commonly used by SMEs
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