Wybrane metody optymalizacji podatkowej w sektorze MŚP w Polsce
Selected Methods of Tax Optimization in the SME Sector in Poland
Author(s): Paulina DębniakSubject(s): National Economy, Micro-Economics, Economic policy, Methodology and research technology, Economic development, Fiscal Politics / Budgeting
Published by: Społeczna Akademia Nauk
Keywords: Tax optimization; tax optimization methods; SME sector and taxes;
Summary/Abstract: The purpose of this paper is to present selected methods of tax optimization in the SME sector in Poland. To accomplish the aim of this article, a descriptive study was selected as a research method preceded by a review of the literature of the subject and analysis of Polish legislation. The paper discusses methods of tax optimization such as the choice of the legal form of activity and the form of corporate taxation, the choice of place of business, the choice of the most favorable method of acquiring or operating a fixed asset and the choice of settlement rules with tax authorities.
Journal: Przedsiębiorczość i Zarządzanie
- Issue Year: 18/2017
- Issue No: 9.2
- Page Range: 283-294
- Page Count: 12
- Language: Polish