Tax optimization of the entrepreneurs in the PIT and CIT and its impact on the local government finance
Journal Title: Zarządzanie i Finanse - Year 2013, Vol 11, Issue 2
Abstract
Polish tax laws contain instruments for entrepreneurs to run their own fiscal policy. It is designed to optimize the incidences of taxes. Reduced budget revenues may, however, affect adversely the finances of the local government units, which are entitled to have incomes from shares in CIT and PIT. During the economic crisis, resulting in rising unemployment, creating the appropriate economic and legal conditions for tax management at taxpayers engaged in business activity is a positive fact, it bodes well for the development of entrepreneurship.
Authors and Affiliations
Lech Jędrzejewski
Keywords
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