Rola wybranych instrumentów polityki podatkowej w kształtowaniu ciężaru opodatkowania mikroprzedsiębiorstw
The Importance of Tax Accounting Instruments in Modyfing Tax Burden Carried by Microenterprises

Summary/Abstract: Purpose – the purpose of the paper is showing certain tax policy instruments as one of ways allow-ing modifying tax burden carried by enterprises, as well as the attempt to formulate suggestions about design-ing successful tax accounting instruments, aimed to lower compliance cost. Design/Methodology/Approach – there were literature research performed, as well as aggregated macrodata analysis and case study. Findings – analysis of microenterprises structure shows, that in the sector there is very important role of compliance cost minimalizing, so the most important tax policy instruments are simplified forms of accounting or, on the other hand, other instruments, that allow to broader usage of financial accounting for tax purposes. Originali-ty/Value – the originality is shown in concept of net compliance cost conception usage, in order to successful-ly designing tax policy instruments, allowing their broad usage and gaining the effect demanded.

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