Opodatkowanie podatkiem dochodowym od osób fizycznych mikroprzedsiębiorców w warunkach kryzysu
Personal income tax on small entrepreneurs in times of crisis

Summary/Abstract: The article presents the results of analysis on the amount of a lump-sum tax applied to income imposed on entrepreneurs with regard to factors determining its growth, such as: tax rules, amount of taxpayers, economic situation in the country. The study also carries out the analysis on profitability of the lump-sum tax with comparison to the general taxation rules referring to personal income tax. Research period covers the years 2005-2011.

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