| Autor: Joanna Szlęzak-Matusewicz | 259 |
Strony: 259-269
pełen tekst
TAX PREFERENCES IN POLISH ENTERPRISES
Summary
Polish tax system is not clear enough for the entrepreneurs. However, there are a lot of very useful tax preferences addressed to them. These simplifications (e.g. simplified or quarterly advance payment of tax) can have a great impact on enterprise’s finance through the tax decrease or liquidity improvement. However, entrepreneurs do not use these preferences. It is confirmed by Ministry Finance statistics. Why is that? It results from the unawareness of tax regulations as well as tax optimization. Besides, entrepreneurs are obliged to fulfill very restrictive conditions in order to use some preferences.
pełen tekstTAX PREFERENCES IN POLISH ENTERPRISES
Summary
Polish tax system is not clear enough for the entrepreneurs. However, there are a lot of very useful tax preferences addressed to them. These simplifications (e.g. simplified or quarterly advance payment of tax) can have a great impact on enterprise’s finance through the tax decrease or liquidity improvement. However, entrepreneurs do not use these preferences. It is confirmed by Ministry Finance statistics. Why is that? It results from the unawareness of tax regulations as well as tax optimization. Besides, entrepreneurs are obliged to fulfill very restrictive conditions in order to use some preferences.