Postawy mikro i małych przedsiębiorców wobec optymalizacji podatkowej
Attitudes of micro and small enterpreneurs towards tax optimization

Summary/Abstract: Abstract: Purpose – to define the attitudes of micro and small enterprises towards tax optimization. Design/Methodology/approach – questionnaire survey conducted in January-February 2018 among micro and small enterprises operating in the Pomeranian Voivodship. As a diagnostic technique, the diagnostic survey method was used. As a research tool, a questionnaire developed by the author of this article, which serves as a measurement instrument. Findings – the results obtained allowed to determine the awareness of Polish micro and small enterprises in the field of tax optimization, determine the use of tax optimization instruments by micro and small en-terprises, as well as identify premises and barriers to tax optimization. Originality/value – Literature regarding tax optimization is rich, however, the topic has not been suffi-ciently developed so far, especially in the context of the use of tax optimization in micro and small enter-prises. The innovative character of the undertaken research is evidenced by the fact that so far no microe-conomic behavioral foundations of micro and small entrepreneurs have been investigated in the field of tax optimization.

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