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CORPORATE INCOME TAXATION ON SMALL AND MEDIUM SIZE BUSINESSES

100%

Szczepanska I.

Myśl Ekonomiczna i Prawna

2008

issue 1(20)

110-163

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.

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1 Myśl Ekonomiczna i Prawna

1 Szczepanska I.

1 2008

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CORPORATE INCOME TAXATION ON SMALL AND MEDIUM SIZE BUSINESSES