Lenarcik, Magdalena (Wydział Nauk Ekonomicznych, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie)
Obciążenia podatkowe wybranego przedsiębiorstwa sektora motoryzacyjnego
Tax burden in chosen entity of motorization sector
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2013, vol., nr 104, s. 107-117
Streszczenie
The purpose of this paper was to present the scale of taxes and show effect taxation in chosen motorization company in Poland. They are numerous tax burdens connected with running a business, namely: excessive taxation, complicated taxation, modification legislative, uncertain political and economic situation. Company to be able to operating need to adapt to competitive market, for instance: follow by modification legislative, react to supply and demand. This paper presents the level and structure of the most important tax burden in Poland: value added tax and personal income tax in chosen motorization company.