Poziom obciążeń podatkowych a zagrożenie bankructwem przedsiębiorstw piwowarskich
The level of fiscal burden and threat of brewery enterprises bankruptcy
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2010, vol., nr 82, s. 33-45
In this article the level of fiscal burden in terms of threat of brewery enterprises bankruptcy was discussed. On the basis on chairmen of enterprises opinions the Author stated that too high fiscal duties (e.g. excise tax) are significant factor limited breweries development. Tax government policy has tremendous importance for the beer industry representatives. On the one hand, excessive fiscal impact could decreasing tax revenues, on the other hand, it can lead to production and sales effectiveness reduction, and therefore threat of enterprises bankruptcy.