Wybrane instrumenty optymalizacji podatkowej wykorzystywane w mikroprzedsiębiorstwach – ocena i perspektywy zmian
Journal Title: Studia BAS - Year 2019, Vol 58, Issue 2
Abstract
The aim of this article is to overview the most important tax optimization instruments for microenterprises in Poland and critically assess them in order to formulate de lege ferenda proposals. The considerations in the article are based on the provisions of the Polish Personal Income Tax Act, the Corporate Income Tax Act, the Value Added Tax Act, and the Act on Local Taxes and Fees. The author analyses such instruments as quarterly settlement of income taxes and VAT, cash method in VAT, and reliefs addressed to micro-enterprises. The attention was also paid to real estate tax relief granted by the Polish municipalities in exchange for investments made by entrepreneurs.
Authors and Affiliations
Joanna Szlęzak-Matusewicz
Keywords
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- EP ID EP629994
- DOI 10.31268/StudiaBAS.2019.13
- Views 48
- Downloads 0
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