Czynniki wpływające na miejsce poboru podatków płaconych przez przedsiębiorstwa
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Polish enterprises have to pay lots of different taxes. Every tax contains rules concerning the competence of collecting by tax office. The objective of this paper was to present factors that influence the places of paying taxes by firms. Classifications of taxes have been given. The structure of tax offices have been described. The rules of paying taxes have been presented. Factors influencing these rules have been discussed.