EconPapers    
Economics at your fingertips  
 

Choice of the form of taxation in small and medium-sized enterprises and their importance for the economic growth and the country’s economy

Izabela Emerling ()
Additional contact information
Izabela Emerling: Cracow University of Economics, Poland

Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, 2020, vol. 48, issue 4, 37-48

Abstract: When making a decision to start a business, an entrepreneur is forced to choose the form of taxation of income from business activity. The aim of the article is to present the importance of the sector of small and medium-sized enterprises for economic growth and the economy, as well as to present the forms of their taxation and their choice. The applied research methods are based on the study of literature in the studied area and survey research. In order to learn more about the main reasons that guide entrepreneurs when choosing the form of tax and accounting records, a questionnaire survey was conducted in Lower and Upper Silesia (Poland). 500 respondents were included in the survey. When analyzing the data from the Central Statistical Office, it should be stated that the importance of enterprises of the SME group for the country’s economy and economic growth is an undeniable fact. The dominant form of settlements of SME enterprises is the Tax Book of Income and Expenditure. After analyzing the survey it should be stated that the main reason for choosing a specific form of tax and accounting records are financial benefits, and then the simplified method of keeping documentation. Thus, it should be stated that simplification system of tax settlements will have an impact on the development of these enterprises, which will contribute to increasing the economic growth of the country.

Keywords: tax system; economic growth; GDP; taxes; small and medium-sized enterprises; SMEs; choice of taxation forms (search for similar items in EconPapers)
JEL-codes: H25 H32 O41 (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
https://zn.mwse.edu.pl/index.php/zn/article/view/760/701 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:znm:journl:v:48:y:2020:i:4:p:37-48

DOI: 10.25944/znmwse.2020.04.3748

Access Statistics for this article

Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection is currently edited by Leszek Kozioł

More articles in Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection from Malopolska School of Economics in Tarnow Contact information at EDIRC.
Bibliographic data for series maintained by Lidia Matuszewska ().

 
Page updated 2021-01-15
Handle: RePEc:znm:journl:v:48:y:2020:i:4:p:37-48