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Wybór formy opodatkowania podatkiem dochodowym od osób fizycznych

100%
Kumor E.
Zeszyty Naukowe Wyższej Szkoły Ekonomii i Informatyki w Krakowie
|
2013
|
vol. 9
227-241
PL
Dla niektórych sytuacji ustawodawca przewiduje możliwość opodatkowania w formach uproszczonych, polegających na zasadach ogólnych lub na zastosowaniu innej metody obliczenia podatku. Autorka przedstawiła wady i zalety zryczałtowanych form opodatkowania podatkiem dochodowym od osób fizycznych. Następnie oceniła praktykę funkcjonowania tego typu uproszczonych form.
EN
There are some rules concerning accounting when you run a business in Poland. Different businesses make different accounting decisions. Tax planning evaluates various tax options to determine how to conduct business in order to reduce or eliminate your tax liability. An individual taxpayer and a business owner often have more than one way to complete a taxable transaction. There are a number of restrictions on the accounting period you can use for tax purposes. Learning the types of bookkeeping systems is essential in identifying which one to adopt and use in keeping the records of business transactions. Some businesses choose simplified accounting methods based mainly on tax provisions while others choose full accounting methods in compliance with the Accounting Act. By studying the different types of bookkeeping systems, you will be able to determine the most appropriate to your business.(original abstract)
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