System podatkowy a małe firmy rodzinne
Artykuł w czasopiśmie
| Status: | |
| Warianty tytułu: |
Tax system and small family companies
|
| Autorzy: | Miszczuk Magdalena |
| Rok wydania: | 2011 |
| Wersja dokumentu: | Drukowana |
| Język: | polski |
| Numer czasopisma: | 6 |
| Wolumen/Tom: | 12 |
| Strony: | 337 - 350 |
| Efekt badań statutowych | NIE |
| Materiał konferencyjny: | NIE |
| Publikacja OA: | NIE |
| Abstrakty: | angielski |
| In regulations concerning income tax, its lump-sum form,value added tax, and property tax there are no regulations which would directly apply to small family companies. However you can find solutions in tax regulations which can be desirable for the family companies. These mentioned solutions concern in particular simplification in making tax settlement or reducing the tax burden for taxable persons in relation to other groups of entrepreneurs. Regulations concerning the tax card, subjective exempt from taxation in value added tax, and lower rates in property tax in some subjects of taxation are also worth-mentioning. |
