Język Polski
English
Published
:
2007-12-30
Simplified Forms of Tax Records Available to Small and Medium-sized Businesses
Jolenta Jaroniec-Mudziejewska
Abstract
The paper outlines the general principles of the simplified tax schemes available to small and medium-sized businesses, ranging from the fixed rate tax on income from business activity, through the fixed amount tax, to the personal income tax schedule where taxation is based on the so-called "book of income and expenses". The applicability of each of the schemes is described, along with an indication of its advantages and limitations. The conclusion presents the most important changes introduced in 2007, alongside with those that will enter into force in 2008. The latest modifications should be, in the author's opinion, particularly emphasized as the 2007 income may have a substantial effect on the selection of tax scheme in the subsequent fiscal year. (original abstract)Keywords:
Small business, Taxation of income, Lump sum, Tax card, Revenue and expense ledger, Form of taxationMost read articles by the same author(s)
- Jolenta Jaroniec-Mudziejewska, Uwarunkowania tworzenia rezerw w strategii działania przedsiębiorstwa , Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu: Vol. 17 (2004)
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Jaroniec-Mudziejewska, J. (2007). Simplified Forms of Tax Records Available to Small and Medium-sized Businesses. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 20(20). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1722