| Autor: Magdalena Anna Makuch | 47 |
Strony: 47-57
pełen tekst
SELECTION OF FORMS OF TAXATION IN CORPORATE INCOME TAX FROM INDIVIDUALS AS AN ELEMENT OF FISCAL POLICY IN SMALL ENTERPRISES
Summary
One of the problems, which small businesses are facing, is the choice of form and principles of business taxation. This is one of the most important tax strategies that fi rms must take, since it affects the amount of income tax. Small businesses have the choice of general principles, or forms of lump-sum. Each of these forms has its advantages and disadvantages. Depending on the size, location and type of activity, and the level of costs generated by a small enterprise it is essential to select the most optimal solution that ensures the lowest income tax. This article aims to show how the choice of a form of taxation affects the amount of the tax burden of small businesses and in which cases general principles are more cost-effective, and when the lump sum payment.
pełen tekstSELECTION OF FORMS OF TAXATION IN CORPORATE INCOME TAX FROM INDIVIDUALS AS AN ELEMENT OF FISCAL POLICY IN SMALL ENTERPRISES
Summary
One of the problems, which small businesses are facing, is the choice of form and principles of business taxation. This is one of the most important tax strategies that fi rms must take, since it affects the amount of income tax. Small businesses have the choice of general principles, or forms of lump-sum. Each of these forms has its advantages and disadvantages. Depending on the size, location and type of activity, and the level of costs generated by a small enterprise it is essential to select the most optimal solution that ensures the lowest income tax. This article aims to show how the choice of a form of taxation affects the amount of the tax burden of small businesses and in which cases general principles are more cost-effective, and when the lump sum payment.