Zakres wykorzystania preferencji podatkowych w podatku dochodowym przez małe i średnie przedsiębiorstwa
The scope of the use of tax expenditures in income tax for small and medium enterprises

Summary/Abstract: The article is devoted to tax preference in income tax aimed at small and medium enterprises. Tax benefits in income tax takes the form of preferences in determining the income and deductible expenses, deductions from income, deductions from tax base, tax cut, tax exemptions and simplification of the accounting and paying taxes. They are primarily designed to encourage SME development activities, including primarily capital expenditures and the simplification of small entities levying. The analysis shows that SMEs slightly use tax benefits available to them. This applies mainly to the preferences of an economic nature, to make SME develop, improve their competitiveness and become more innovative.

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