Relations of Credit and Loan Debt and Taxation to Revenues From Sales in Small and Medium Enterprises in Poland Cover Image

Relacje zadłużenia w kredytach i pożyczkach oraz opodatkowania do przychodów ze sprzedaży w podmiotach sektora małych i średnich przedsiębiorstw w Polsce
Relations of Credit and Loan Debt and Taxation to Revenues From Sales in Small and Medium Enterprises in Poland

Author(s): Agnieszka Anna Huterska, Robert Huterski, Ewa Zdunek-Rosa
Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: small and medium enterprises; loans; income tax; revenues from sales

Summary/Abstract: This article contains a review of differences and similarities between micro and smallfirms compared to medium-size enterprises in relations of credit and loan debt and taxation torevenues from sales. Diversified course of these relations allowed to state a general conclusionthat micro and small firms may react in different way and different intensity than mediumenterprises to changes in availability and price of credits and loans, and also to changesin taxation regulations.

  • Issue Year: 2015
  • Issue No: 116
  • Page Range: 612-622
  • Page Count: 11
  • Language: Polish
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