Wyniki wyszukiwania dla: tax compliance

• Tax Evasion, Tax Morale, and Trade Regulations: Company-Level Evidence from Poland

  Publikacja

  • D. Nikulin

  - Entrepreneurial Business and Economics Review - Rok 2020

  Objective: To investigate the determinants of the phenomenon of evading taxes among polish entrepreneurs. In particular, I examine such factors as tax administration satisfaction, tax morale, tax burden, and the influence of trade regulations. Research Design & Methods: A survey study conducted in 2017 in Poland among 454 enterprises. I used the zero-inflated negative binomial modelling technique to examine the impact of factors...

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• Income obtained according to particular rates only by taxpayers conducting non-agricultural business activity in 2016

  Dane Badawcze

  open access

  • P. Kasprzak

  A special form of income taxation addressed to the SME sector is the Lump sum on registered income, which is a simplified form of income tax payment for natural persons conducting business activity.The choice of this form of taxation is optional. In 2016, the tax in this form could be paid by taxpayers who in 2015 obtained income from non-agricultural...