Kryteria wyboru form opodatkowania dochodu lub przychodu osób fizycznych prowadzących działalność gospodarczą
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In the Polish tax system conditions wide possibilities of choosing the form of tax burdens have been reserved especially for natural persons running a business. A smooth switching over from one form into another is also possible, obviously not only in pursuance of tax provisions but also taking into consideration one’s own benefit from the change of taxation form. By choosing a taxation form the following elements should also be taken into account: organizational and legal form of tax payer’s business, place of running a business, kind, object, amount of taxation, abatements, exemptions and the way of documenting economic occurrences. The tax payer who is making a choice should analyse the dependence which may take place between the anticipated profitability in the economic business carried on and the particular taxation form. He should also analyse anticipated proceeds and eventual deductions, influence on the amount of allowable expenses and assess the degree of arduousness the tax payer must bear while keeping recording facilities, which are required with different forms used in the taxation. To summarize, tax lump sums can be a preferential taxation form in relation to general principles, but only for some groups of tax payers especially of minor businesses (often limited by the number of perons employed or by the amount quota of turnover) who show in their economic activity a tendency of gaining proportionally “large” income, revenues to “small” costs in the sphere of running a business. The circle of lax payers entitled to make use of the simplified taxation principles is broadly defined in view of the object categories of the kind of business run. In the last couple of years, however, a tendency of leaving this form of taxation and adopting general principles by tax payers has been observable. It is connected with the fact of disseminating exemptions from the income and value added taxes. The fact of establishing a due tax duty in advance and not after the tax year completed or the fact of relief taxation in a particular business is more and more of minor importance for tax payers. A steadily increasing number of institutions rendering a professional service as far as tax documentation of tax payer is concerned, can also constitute the encouragement to adjust general principles. Only in individual forms of running a typical craftsman business it can be of interest to tax payers, provided this way of running a business is competitive in relation to other economic subjects functioning on the market.