Bariery fiskalne rozwoju przedsiębiorczości w Polsce
Fiscal Barriers to Entrepreneurship Development in Poland

Summary/Abstract: The aim of the study is to identify the fiscal barriers to entrepreneurship development in Poland. The objective is also to develop solutions to reduce these barriers. Considerations are limited to individuals engaged in business on their own behalf. These individuals personally perform an economic activity and it is the only source of income for them. As Kirzner recognizes, entrepreneurship is a conscious use of opportunities in the world of imbalance. Fiscal barriers are defined as barriers that arise from tax law and social and health insurance law. According to the author, income tax and VAT do not constitute barriers to the development of small enterprises in Poland. However, contributions to social and health insurance are a very heavy burden forsmall entrepreneurs. In the opinion of the author, this burden undoubtedly inhibits the development of entrepreneurship and leads businesses to operate in the informal sector of the economy. The author proposed that the social security and health insurance burden should be linked to the income obtained by the entrepreneur. The contribution rate should constitute a certain percentage of the revenue gained.

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