Prawnopodatkowe aspekty pozyskiwania kapitału w ramach finansowania społecznościowego przez mikro i małe przedsiębiorstwa
Legal and Tax Aspects of Capital Acquisition Under Crowd Funding by Micro and Small Businesses

Summary/Abstract: The purpose of this article is to analyse and assess legal, tax and financial aspects of revenues from and costs of funding by the use of social lending Methodology of the study: the study is based on an analysis of documents from Kokos.pl in terms of procedures and principles for acquiring financial resources of the model of social lending and related costs and charges. Outcome: as a result of the analysis, we will indicate which legal and tax aspects are important and should be taken into account in crowd funding strategies in comparison with traditional bank loans. Uniqueness/value: the paper is practical from the point of view of SMEs as it takes into account the latest funding trends and opportunities, which are more flexible in comparison to loans.

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