Risk of Entrepreneurial Activity in The Light of Chosen Elements of Polish Tax System
Journal Title: Zarządzanie i Finanse - Year 2013, Vol 11, Issue 4
Abstract
This article discusses selected issues of the Polish tax system, which may be an increased risk of carrying business in Poland. At the beginning, the author presents the issue of risk in taxes, the concept and the factors that affect this state. Sequentially selected regulations from income taxes and taxes on goods and services were presented. In the author’s opinion they cause the greatest risks and uncertainty for businesses. In the following part of the article, the subject of penalties faced by the entrepreneur, when improperly fulfill the tax obligations, was presented. In summary, conclusions from presented subject matter were discussed.
Authors and Affiliations
Łukasz Furman
Keywords
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