Zeszyty naukowe
Autor: Agnieszka Opałka 59
Strony: 59-57
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Classifi cation of taxes based on relationship between the amount of tax and the taxpayer, that is direct and indirect taxes, is one of the rules of creating modern tax systems. The difficulty connected with direct tax, especially income tax in case of business entities, is that its directly connected with reducing of achieved profi t and thus hinders its potential to develop. Every financial burden is a big problem for the company, especially an expense that will not lead to increasing the income. An important problem connected with indirect tax, VAT, is its neutrality. If we assume that it can be transferred to the final buyer, which is a tax payer this tax should not influence company costs and financial results. In reality however the neutrality problem is much more complicated both in case of direct and indirect tax.