Koszty uzyskania przychodów z działalności gospodarczej osób fizycznych jako bariera rozwoju przedsiębiorców w Polsce – wybrane problemy
Tax Deductible Expenses from the Business Activity of Natural Persons as an Impediment to the Development of Entrepreneurs in Poland – Selected Problems

Summary/Abstract: The main aim of this study is to prove that current regulations governing tax deductible expenses are one of the most complicated issues of personal income tax. They are excessively complex and inaccurate, hence they do not support the effective conduct of business activity and, according to the author, they may be construed as one of the major impediments to the development of entrepreneurship in Poland. Further, this study describes the legal solutions that apply in the Czech Republic and Hungary and their review forms the basis for drawing conclusions de lege ferenda.

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