Fiscal Barriers to Entrepreneurship Development in Poland
The aim of the study is to identify the fiscal barriers to entrepreneurship development in Poland. The objective is also to develop solutions to reduce these barriers. Considerations are limited to individuals engaged in business on their own behalf. These individuals personally perform an economi...
| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Wydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu Warszawskiego
2017-03-01
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| Series: | Problemy Zarządzania |
| Subjects: | |
| Online Access: | https://pz.wz.uw.edu.pl/resources/html/article/details?id=169389 |
| _version_ | 1811242715276378112 |
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| author | Adam Samborski |
| author_facet | Adam Samborski |
| author_sort | Adam Samborski |
| collection | DOAJ |
| description | The aim of the study is to identify the fiscal barriers to entrepreneurship development in Poland. The objective
is also to develop solutions to reduce these barriers. Considerations are limited to individuals engaged
in business on their own behalf. These individuals personally perform an economic activity and it is the only
source of income for them. As Kirzner recognizes, entrepreneurship is a conscious use of opportunities in
the world of imbalance. Fiscal barriers are defined as barriers that arise from tax law and social and health
insurance law. According to the author, income tax and VAT do not constitute barriers to the development of
small enterprises in Poland. However, contributions to social and health insurance are a very heavy burden for
small entrepreneurs. In the opinion of the author, this burden undoubtedly inhibits the development of entrepreneurship
and leads businesses to operate in the informal sector of the economy. The author proposed that
the social security and health insurance burden should be linked to the income obtained by the entrepreneur.
The contribution rate should constitute a certain percentage of the revenue gained. |
| first_indexed | 2024-04-12T13:54:58Z |
| format | Article |
| id | doaj.art-8a2b2f256d6b40cbb650fd84e18a6cbf |
| institution | Directory Open Access Journal |
| issn | 1644-9584 2300-8792 |
| language | English |
| last_indexed | 2024-04-12T13:54:58Z |
| publishDate | 2017-03-01 |
| publisher | Wydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu Warszawskiego |
| record_format | Article |
| series | Problemy Zarządzania |
| spelling | doaj.art-8a2b2f256d6b40cbb650fd84e18a6cbf2022-12-22T03:30:24ZengWydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu WarszawskiegoProblemy Zarządzania1644-95842300-87922017-03-01151(65) t.15068DOI:10.7172/1644-9584.65.3Fiscal Barriers to Entrepreneurship Development in PolandAdam Samborski0Uniwersytet Ekonomiczny w Katowicach, Katedra Zarządzania PrzedsiębiorstwemThe aim of the study is to identify the fiscal barriers to entrepreneurship development in Poland. The objective is also to develop solutions to reduce these barriers. Considerations are limited to individuals engaged in business on their own behalf. These individuals personally perform an economic activity and it is the only source of income for them. As Kirzner recognizes, entrepreneurship is a conscious use of opportunities in the world of imbalance. Fiscal barriers are defined as barriers that arise from tax law and social and health insurance law. According to the author, income tax and VAT do not constitute barriers to the development of small enterprises in Poland. However, contributions to social and health insurance are a very heavy burden for small entrepreneurs. In the opinion of the author, this burden undoubtedly inhibits the development of entrepreneurship and leads businesses to operate in the informal sector of the economy. The author proposed that the social security and health insurance burden should be linked to the income obtained by the entrepreneur. The contribution rate should constitute a certain percentage of the revenue gained.https://pz.wz.uw.edu.pl/resources/html/article/details?id=169389entrepreneurshipentrepreneurtaxessocial insurancehealth insurancefiscal barriers |
| spellingShingle | Adam Samborski Fiscal Barriers to Entrepreneurship Development in Poland Problemy Zarządzania entrepreneurship entrepreneur taxes social insurance health insurance fiscal barriers |
| title | Fiscal Barriers to Entrepreneurship Development in Poland |
| title_full | Fiscal Barriers to Entrepreneurship Development in Poland |
| title_fullStr | Fiscal Barriers to Entrepreneurship Development in Poland |
| title_full_unstemmed | Fiscal Barriers to Entrepreneurship Development in Poland |
| title_short | Fiscal Barriers to Entrepreneurship Development in Poland |
| title_sort | fiscal barriers to entrepreneurship development in poland |
| topic | entrepreneurship entrepreneur taxes social insurance health insurance fiscal barriers |
| url | https://pz.wz.uw.edu.pl/resources/html/article/details?id=169389 |
| work_keys_str_mv | AT adamsamborski fiscalbarrierstoentrepreneurshipdevelopmentinpoland |