Karta podatkowa jako stymulanta rozwoju mikroprzedsiębiorczości w gminach
Tax Card as a Stimulator of Micro-enterprise Development in Municipalities

Summary/Abstract: Purpose – The purpose of this article is to try to find the answer to why the tax card, despite its advantages, is systematically losing popularity, and what changes in its construction are necessary to makepreferential taxation of income an important tool of pro-development policy conducted by municipalities. Design/Methodology/approach – Critical analysis of the literature of the subject, analysis of legal acts, statisticsof the Ministry of Finance. Findings – The preferences that the use of this form of personal income tax offers, appropriately applied, canbe used to develop entrepreneurship and promote employment growth. Contrary to these goals, however, thereis the level of fiscal burden that this taxation entails. As a consequence, natural persons conducting economicactivity choose the general principles of income tax by resigning from the tax card. This has negative consequencesfor municipal budgets. Originality/value – The key value of the study is the analysis of the elements of the taxation structure of incomein the form of a tax card, the errors contained in this structure, leading to a decrease in the popularity of the taxform discussed and the possibility of using the tax card for active pro-development policy in municipalities.

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