Obciążenia podatkowe małych i średnich przedsiębiorstw w Polsce i na Ukrainie
Taxation of Small and Medium Enterprises in Poland and Ukraine
Author(s): Marzena Remlein, Kateryna RomanchukSubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: value added tax; personal income tax; corporate income tax; taxation of small and medium enterprises; SME sector
Summary/Abstract: Purpose – The purpose of this article is to present and analyze corporate tax system in the SME sector operating in the Polish and Ukraine. The authors also compare the solutions for tax law in Poland and Ukraine. Design/Methodology/approach – The authors used method of analysis of literature and legislation, comparisons and analogy method. Findings – The importance of SME for the development of socio-economic Polish and Ukraine continues to grow. However, a major limitation of the development of SME are taxes, both the height and the multiplicity and complexity of the solutions. Originality/value – The article presents the evaluation and comparison of taxes of SME operating in Poland and Ukraine.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2016
- Issue No: 83 (2)
- Page Range: 241-252
- Page Count: 12
- Language: Polish