Zasady ewidencji w uproszczonych systemach podatku dochodowego w Czechach i Polsce
Simplified Income Tax System in the Czech Republic and Poland, with a Particular Emphasis on the Principles of Business Tax Records
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2012, vol., nr 97, s. 249-262
The purpose of this paper is an attempt to analyze the simplified tax records in the Czech Republic and Poland. In the Czech Republic a cash register for the purpose of determining the tax costs in the SME sector is successfully used. In Poland, according to the author, using NRP does not meet the basic requirements for reducing the tax burden and reducing barriers to the establishment and operation of small businesses.