Instytucjonalne uwarunkowania wykorzystania uproszczonych form opodatkowania
Institutional conditioning of use lump-sum-based forms of taxation

Summary/Abstract: The article deals with the problem of active support for the development of the sector of micro enterprises as far as constructing taxes is concerned. One of the most effective tools of support for micro enterprises is the simplified tax system. The lump-sum-based forms of taxation by means of income tax, which – in their construction – take into account the specific nature of micro enterprises to the greatest extent, have been losing popularity year after year. It was proved in the simulation carried out (on the basis of data obtained from the Chief Central Statistical Office) that the height of the tax rates is to be blamed for this situation. The tool that ought to stimulate the growth of micro enterprises has turned out to be too costly in application and forces the subjects to accept the system of far more time – and effort – consuming general principles.

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