Podatkowe i niepodatkowe obciążenia i ich wpływ na funkcjonowanie przedsiębiorstw
Journal Title: Studia BAS - Year 2019, Vol 58, Issue 2
Abstract
The article focuses on the corporate fiscal burdens in Poland. The authors discuss the taxes (on income, sales, property, as well as flat-rate taxation forms) and para-taxes (social and health insurance premiums) which in short- and long-term affect entrepreneurial decisions. The analysis pinpoints the structural elements of taxes which enable various tax strategies. On the basis of the empirical data collected the authors determine as well the average amount of income tax, the scale of use of stimulus instruments, the level of impact of the discussed burdens on the financial results of enterprises, and costs related to property taxes and social insurance.
Authors and Affiliations
Paweł Felis, Grzegorz Otczyk
Keywords
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- EP ID EP629990
- DOI 10.31268/StudiaBAS.2019.12
- Views 85
- Downloads 0
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