Podatkowe uwarunkowania konkurencyjności małych przedsiębiorstw
Tax impact on competitiveness of small enterprises

Summary/Abstract: The main objective of this paper is to identify factors affecting tax environment for business activity by the owners of small businesses. The article is based on a research project conducted on a sample of 1450 firms. The results are opinions on the role of taxes, tax changes, directions of spending potential „tax savings”. The information contained in the article can be a premise to the impact of the tax environment for small business management.

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