Preferencje w podatku od towarów i usług dla małych i średnich przedsiębiorstw w warunkach jednolitego rynku europejskiego
Preferences in Tax on Goods and Services for Small and Medium-Sized Enterprises in Conditions of EU Single Market

Summary/Abstract: The article aims at analysing and assessing preferences in tax on goods and services for small and medium-sized enterprises in the perspective of EU single market. Much attention is paid to subject exemptions for small enterprises and the category of the so-called ‘small taxpayer’. Tax conditions (specific for VAT) for the functioning of small and medium-sized enterprises in Poland in comparison to other EU countries are identified. The article employs study methods of subject literature and an analysis of legal acts from the point of view of economic/financial results of their application. Empirical data from the Ministry of Finance and studies of the European Commission were used in formulating a part of the assessment and conclusions.

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