- Tytuł:
-
Podatkowe i niepodatkowe obciążenia i ich wpływ na funkcjonowanie przedsiębiorstw
Tax and non-tax burdens and their impact on the functioning of enterprises - Autorzy:
-
Paweł, Felis
Grzegorz, Otczyk - Powiązania:
- https://bibliotekanauki.pl/articles/7469127.pdf
- Data publikacji:
- 2019
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
tax and non-tax burdens
personal income tax
corporate income tax
VAT
property taxes - Opis:
- 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.
- Źródło:
-
Studia BAS; 2019, 2(58); 57-83
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł