| Autor: Mariola Szewczyk-Jarocka | 115 |
Strony: 115-125
pełen tekst
INCOME TAX FROM LEGAL PERSONS – A BARRIER IN ENTERPRENEURSHIP DEVELOPMENT – OWN INQUIRY OF CONSTRUCTION UNDERTAKINGS
Summary
The aim of this feature is to assess the significance of income tax from legal persons as a barrier in running economic activities and to study the relationship between the specification of activities by construction undertakings vs. the interpretation of income tax from legal persons as a barrier in running economic activities and reducing the state budgetary incomings. 239 construction undertakings have been the subject of study. The feature is composed of the introduction, tax mechanism and tax impact on black economy and of own study concerning income tax from legal persons.
Keywords: income tax from legal persons, barrier in development, black economy, undertakings taxation, Polish tax system, construction branch.
pełen tekstINCOME TAX FROM LEGAL PERSONS – A BARRIER IN ENTERPRENEURSHIP DEVELOPMENT – OWN INQUIRY OF CONSTRUCTION UNDERTAKINGS
Summary
The aim of this feature is to assess the significance of income tax from legal persons as a barrier in running economic activities and to study the relationship between the specification of activities by construction undertakings vs. the interpretation of income tax from legal persons as a barrier in running economic activities and reducing the state budgetary incomings. 239 construction undertakings have been the subject of study. The feature is composed of the introduction, tax mechanism and tax impact on black economy and of own study concerning income tax from legal persons.
Keywords: income tax from legal persons, barrier in development, black economy, undertakings taxation, Polish tax system, construction branch.