Zryczałtowany podatek dochodowy od przychodów ewidencjonowanych jako element polityki podatkowej w stosunku do sektora MŚP
A Flat-Rate Income Tax on Registered Income as an Element of Tax Policy in Relation to the SME Sector

Summary/Abstract: The following article describes issues related to the Polish tax policy in the area of personal income tax on registered income, with particular emphasis on the sector of micro, small and medium enterprises. The SME sector is an important element of the economy of many countries in the world. Also in Poland, the smallest companies play an important socio-economic role. It is worth noting that these entities have a significant impact on the GDP in the country, this sector covers about 99% of all companies from the entire European Union. Often, these companies have to deal with the problem of imprecise and unclear tax regulations that create a tax system. Enterprises in the SME sector should, due to their contribution and role in the economy, be treated in a special way, which may be manifested for example in the state’s tax policy. The purpose of this article is to present the significant role of SME sector together with the tax policy conducted with regard to micro, small and medium-sized enterprises, with particular emphasis on the flat-rate tax on certain incomes achieved by entrepreneurs. This form of taxation is a tax preference addressed to SMEs. The research method adopted by the author includes literature studies and analysis of statistical data, published by statistical offices, tax administration, as well as specialist research entities.

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