Problem ograniczania kosztów reprezentacji przedsiębiorstwa
The Problem of Allowing for the Cost of Representation as a Legitimate Business Expense

Summary/Abstract: In this article the author argues the case that businesses should have the right to include the cost of representation as an allowable and legitimate business expense. The cost of representation is, both necessary for the achievement of revenue and for the preservation and protection of revenue sources. The realities of a modern business which has to function in a competitive market makes certain requirements of entrepreneurs. These include the expectation of developing and building the company, of preserving and growing sales, of developing new markets, and establishing relationships with other business entities. Representatives can be key in the strategy adopted by a business towards achieving these goals. These contacts will often determine the chances of business development and the success of the projects undertaken. Unfortunately, legislation has put an exclusion on the cost of representation, in particular the costs incurred for catering services, the purchase of food and beverages, including alcoholic beverages. Because entrepreneurship is a key factor in the social and economic development of the country and its development is a key condition for achieving the competitiveness of the national economy, the State and the Legislature should be mindful of creating an environment which improves the conditions for its development. The aim should be to support and strengthen the market position of entrepreneurs and to help build their competitive advantage on the open market, both in the short and the long-term.

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