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Autor: Adam Adamczyk 5
Strony: 5-17
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TAXATION OF MSE – THE PROBLEM HOW TO CHOOSE THE METHOD OF TAXATION

Summary
Polish tax law gives to small entrepreneurs possibility to pick out one of four methods of taxation. For that reason firms, before each tax year, have to decide which method of taxation will be optimal for them. The aim of the paper is to present the algorism that allows to choose the most beneficial method of MSE taxation.