Selected elements of the Polish tax system from the entrepreneurs' perspective : research results

• Autorzy: Joanna Szlęzak-Matusewicz
• Języki publikacji: EN

Abstrakty

EN

The performance of business activity includes a number of non-business duties, for example activities related to contributions to the social insurance, para-budgets and also taxes. This last duty, as it results from the research conducted by independent nongovernmental organisations, is one of the most serious problems which entrepreneurs face not because of the amounts due but because they are the source of risk on which a single entrepreneur has no impact. The aforementioned considerations have given rise to the survey conducted among entrepreneurs. It was aimed at the presentation of a subjective assessment of the respondents on their settlements with the taxman and also their knowledge of the tax solutions which should improve their settlements with the taxman. The survey was anonymous. It was conducted among micro and small entrepreneurs from the largest Polish towns in the form of a telephone interview on the basis of the questionnaire prepared by the author. It was conducted in August 2011. In the course of the survey 100 telephone conversations were made. The present article presents the selected results concerning the Polish tax system as perceived by the examined entrepreneurs. The survey indicates that entrepreneurs are not satisfied with the present tax system in Poland. They think that it is too complicated and may even pose a barrier to the development of entrepreneurship. Wrongly applied regulations may result in lowering the tax base. This, in turn, may give rise to tax arrears which cause penalty interest and also penalties originating from the penal tax code. (original abstract)

Słowa kluczowe

EN

Tax system

PL

System podatkowy

• Czasopismo: Journal of Management and Financial Sciences
• Rocznik: 2012
• Tom: 5
• Numer: nr 10
• Strony: 77--87

Twórcy

autor

Joanna Szlęzak-Matusewicz

• Szkoła Główna Handlowa w Warszawie