TAXATION RULES OF POLISH AND BELARUSIAN SMALL BUSINESSES
Journal Title: Polish Journal of Management Studies - Year 2016, Vol 14, Issue 1
Abstract
The role of small and medium-sized enterprises in the development of national economies is difficult to overestimate. Managing SMEs requires reliable information coming from simple and clear records. In Poland, the classification of small and mediumsized enterprises and their record to a large extent depends on tax legislation and those regulations apply in the European Union. What rules apply to the Belarusian entrepreneurs who are not subject to the European regulations? The article aims to analyze the current legal status and the resulting differences in the records and accounts of small Polish and Belarusan businesses. The article also highlights directions of changes in the legislation of both countries in this area. The article states that one of the most important issues affecting SMEs is the need to reduce regulatory requirements and compliance costs for small and medium-sized enterprises. The article also highlights directions of changes in the legislation of both countries in this area.<br/><br/>
Authors and Affiliations
Elżbieta Wyslocka, Tatsiana Verezubova
Keywords
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- EP ID EP241361
- DOI 10.17512/pjms.2016.14.1.21
- Views 89
- Downloads 0
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