Kategoria małego podatnika w strategii podatkowej przedsiębiorstwa
Category of Small Taxpayer in the Corporate Tax Strategy

Summary/Abstract: Purpose – The purpose of this article is to show the category of small taxpayer as a tool of corporate tax strategy. The article discusses the conditions necessary to meet the status of a small taxpayer and the most important privileges related with this institution. Then it was made an analysis of the impact of the use of privileges on the amount of the tax burden using figures. Design/methodology/approach – Analysis of legal regulations and simulate the economic impact on the basis of data obtained from existing business. Findings – Category of small taxpayer is a tool of tax strategy and provides the taxpayer privileges in the tax on goods and services, personal income tax, corporate income tax. The use of these advantages results in deferral of tax payments in time and minimizing the tax burden. Originality/value – Indication of the effects of the economic benefit from the status of a small taxpayer by companies in the tax on goods and services, personal income tax and corporate income tax.

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