Zeszyty naukowe
Autor: Marta Wojciuk, Monika Walicka 149
Strony: 149-158
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TAX ENVIRONMENT OF SMALL BUSINESS’ ACTIVITIES

Summary

Examining the impact burden of taxation of the income on the enterprise decisions it can be concluded that they are one of the basic elements of the decision situations. The company do not remain indifferent to the impact of taxes, which is refl ected in the tax policy. Based on own studies, the article presents the impact of the tax environment on the development of businesses in the podlaskie voivodship.