Obciążenie podatkiem od towarów i usług przedsiębiorstw. Wybrane problemy na podstawie badań
Tax on Goods and Services Burden on Businesses. Selected Issues Based on Research

Summary/Abstract: The aim of the article is an attempt to assess the functioning of tax on goods and services as a tax burden on business, based on research. The reflections head for recognition of shortcomings in the current tax on goods and services system from the perspective of businesses’ experience and identifying the scope of businesses’ application of selected optional solutions used in the construction of the tax under consideration. The research procedure employed the method of survey research (direct interview). Aggregated data was subject to many-sided analysis, which allowed one to formulate specified assessment and conclusions.

• Details
• Contents