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
Related Articles
- EP ID EP629990
- DOI 10.31268/StudiaBAS.2019.12
- Views 81
- Downloads 0
Polityka regionalna Unii Europejskiej
The paper looks at the regional policy (also referred as cohesion policy) of the EU. Its aim is to improve the economic well-being of regions in the EU and to remove economic and social disparities across the EU. The aut...
Regulacyjne środowisko testowe (regulatory sandbox) – doświadczenia i perspektywy
The article looks at regulatory sandbox, i.e. a new technology which seeks to provide companies with the ability to test products and services in a controlled environment and aims at increasing regulatory standards in fi...
Ewolucja systemu płatności bezpośrednich w UE, ze szczególnym uwzględnieniem sytuacji w Polsce
The article looks at the changes in the system of direct payments in the EU. The first section briefly examines the history of direct payments and models of payments in the EU. In the second section, the author presents...
Zaufanie jako fundament społeczeństwa obywatelskiego – wyzwania dla polskiego szkolnictwa
The article looks at the concept of social capital which emphasizes the importance of trust and co-operation for strengthening civic society. The author presents the data on the crisis of trust in Poland and reviews the...
Zabezpieczenie na starość oparte na majątku gospodarstw domowych: przegląd badań w kontekście polityki społecznej w Polsce
The article addresses the concept of asset-based welfare which is a growing research area focused on the role of household estate in old-age security. The paper begins with a general background on the concept of asset-ba...