CHOSEN ASPECTS OF TAX OPTIMIZATION IN SMALL ENTERPRISES
Journal Title: Volumina Jurassica - Year 2016, Vol 17, Issue 2
Abstract
The purpose of this paper is to identify the role and nature of tax strategies used by small companies. Variable and often unpredictable market motivates businesses to seek newer and newer sources of savings. In small businesses recognizing the importance of tax as a part of the manage-ment system is an essential for gaining competitive advantage. The tax is the main instrument of economic policy of the whole country, because of its significant impact on the economy and on the taxpayers. Every enterprise is obliged to pay various taxes and fees under current regulations. Tax costs are a very important element of management of company acting in an increasingly competi-tive market. Managers must not only aim to maximize profit after taxation, but also need to know the instruments allowing to influence the amount and schedule of tax burden. Such tax planning in the enterprise is essential for its survival and development. Tax optimization, often confused with negative phenomenon of tax evasion, is rather a tax policy that aims to minimize or postpone the tax burden of the enterprise. Within the tax optimization managers of the company can reduce current tax liabilities without evasion of tax regulations. The purpose of the article is to discuss chosen aspects of tax optimization in small enterprises.
Authors and Affiliations
Karolina Rybicka, Beata Czuba-Kulisińska
Keywords
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