The selected aspects of the functioning of micro, small and medium-sized enterprises in Latvia and Poland
Journal Title: Zarządzanie i Finanse - Year 2015, Vol 13, Issue 4
Abstract
The goal of this paper is to show sector SME in Latvia and in Poland and compare with other countries in European Union. At the beginning definition of micro, small and medium enterprises is presented according with European Union Recommendation. Afterwards, the article is presented statistical data which characterized sector SME in Latvia and in Poland. In this paper is indicated on the extent to which the state administration is responding to the needs of SME sector. In addition, the issues discussed were chosen and mandatory tax burden on this sector. One of the main barriers to running a business which entrepreneurs are identified is the instability of the tax law. Therefore, it is important to introduce simplifications regarding the tax burden and the modernization and introduction of administrative reforms involving increasing transparency and simplicity of administration, to thus it supports the development of the SME sector in each country.
Authors and Affiliations
Beata Kotowska, Wojciech Kozłowski
Keywords
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