Wybrane rozwiązania opodatkowania małych przedsiębiorstw – ocena i proponowane kierunki zmian
Taxation of small enterprises – review of regulations and proposed guidelines for changes

Summary/Abstract: This article presents and evaluates the most important solutions concerning taxation on small enterprises in Poland. The author first discusses selected issues that are of importance for these enterprises in light of fiscal charges, particularly the option to choose the adequate form of taxation on income (general principles at progressive or linear scales, lump‑sum tax on registered income, flat rate tax). Next, detailed regulations related to income tax and tax on goods and services are addressed. In conclusion, the author formulates some proposals for changes in taxation of small enterprises in Poland.

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