Szczegółowe rozwiązania organizacyjno-ewidencyjne w zakresie podatku od towarów i usług w małych przedsiębiorstwach
Detailed solutions for organization and recording of value added tax in small business.
Author(s): Katarzyna Tkocz-WolnySubject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: value added tax; small business
Summary/Abstract: This article presents rules of keeping records for the purposes of value added tax directed to small business such as taxpayers taxed by way of flat rate tax, flat rate tax on registered income without deductible costs as well as those taxed according to general rules that keep revenue and expense book for taxation purposes
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2013
- Issue No: 64 (1)
- Page Range: 463-472
- Page Count: 10