Tax planning for small and medium enterprises (SMEs)
Journal Title: Annals of Marketing Management & Economics - Year 2016, Vol 0, Issue 0
Abstract
This study points to the essence of appropriate differentiation among tax optimisation, tax savings, tax evasion and tax avoidance. It discusses criteria for choosing taxation forms for entities in the small and medium enterprise sector that do not have a legal personality (in other words, they are run by natural persons and pay personal income tax). It uses a case study based on actual economic data, taking into account applicable tax regulations. The study concludes with recommendations for entrepreneurs facing the dilemma of choosing the form of income taxation that is most appropriate for them, keeping in mind that tax planning is an element of the entity’s operating strategy.
Authors and Affiliations
Mariusz Nyk
Keywords
Related Articles
- EP ID EP170558
- DOI -
- Views 122
- Downloads 0
Tax planning for small and medium enterprises (SMEs)
This study points to the essence of appropriate differentiation among tax optimisation, tax savings, tax evasion and tax avoidance. It discusses criteria for choosing taxation forms for entities in the small and medium e...
An education voucher as a way to increase competitiveness in upper secondary schools educational services market
The goal of the article is to present the proposition of reform in the system of financing educational services by local governments, which could contribute to increasing the market share of private entities. Currently,...
Customer transport preferences in services offered by the regional Olsztyn-Mazury airport in Szymany
The aim of the study was to research, analyse and evaluate preferences concerning the services offered by the Regional Olsztyn-Mazury Airport in Szymany. A questionnaire was used as the research tool. The researched grou...
Strategic management of transnational banks in the international market after the global financial crisis
The article identifies post-crisis determinants of strategic management of transnational banks in the market of direct investments by means of the correlation analysis of the dependence of growth of external assets of tr...
The absorption and main effects of EU funding for investments in transport in Poland under Operational Programmes 2007–2013(2015)
The aim of the paper is to define the main effects, value and share of EU funding allocated in Poland under Operational Programmes 2007–2013(2015) in the transport infrastructure projects total, by different categories o...