- Tytuł:
- Taxation of tourism enterprises in Poland in the years 2010-2015
- Autorzy:
- Cieślukowski, M.
- Powiązania:
- https://bibliotekanauki.pl/articles/95558.pdf
- Data publikacji:
- 2018
- Wydawca:
- Fundacja Ekonomistów Środowiska i Zasobów Naturalnych
- Tematy:
-
tourist company
income tax
effective taxation
firma turystyczna
podatek dochodowy
opodatkowanie efektywne - Opis:
- Taxes affect a tourism company in a different range. Income taxes affect the profitability of an enterprise. The amount of tax depends on the legal form and size of the company. The literature of the subject has not paid much attention to the taxation of tourist companies in the country. The article attempts to estimate the effective tax rate of personal income tax and corporate income tax levied on tourist companies in Poland in the years 2010-2015. Analysis shows that the tax burden was not particularly low in comparison to non-agricultural business sector and generally increased with the size of the company. Effective rates of lump-sum tax and personal income tax were lower than the rates of corporate income tax. The effective tax burden of corporations has turned out to be in many cases, especially for large companies, higher than nominal.
- Źródło:
-
Ekonomia i Środowisko; 2018, 1; 231-249
0867-8898 - Pojawia się w:
- Ekonomia i Środowisko
- Dostawca treści:
- Biblioteka Nauki
Artykuł