- Tytuł:
-
Wybrane instrumenty optymalizacji podatkowej wykorzystywane w mikroprzedsiębiorstwach – ocena i perspektywy zmian
Selected tax optimization instruments in microenterprises: assessment and prospects for change - Autorzy:
- Joanna, Szlęzak-Matusewicz
- Powiązania:
- https://bibliotekanauki.pl/articles/7471175.pdf
- Data publikacji:
- 2019
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
tax optimization
small taxpayer
forms of taxation
tax card
lump sum on registered income
tax deductible costs - Opis:
- 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.
- Źródło:
-
Studia BAS; 2019, 2(58); 85-107
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł