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Followblock this user Marek Matejun
Assistant Professor / marek@matejun.com
Department of Management, Technical University of Lodz, Poland
Impact of Goods and Services Tax on Development of Small and Medium-Sized Enterprises
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Title : Impact of Goods and Services Tax on Development of Small and Medium-Sized Enterprises
Author(s) : Marek Matejun
Subject : Impact of Goods and Services Tax on Development of Small and Medium-Sized Enterprises
Area : Management
Language : English
Year : 2011
Editors : Marek Matejun, Anna Adamik, Agnieszka Zakrzewska-Bielawska
Publisher : Technical University of Lodz Press
City : Lodz
Pages : 343-362
Author(s) : Marek Matejun
Abstract : The goods and services tax is one of the tax titles, which imposes a lot of duties on entrepreneurs. It is a hidden tax, which means it should not burden taxpayers taking part in trade of goods and services who are not their final recipients. It is the customer who is the final link in trade that should be charged with this tax. Business practice and empirical research provide, however, a lot of proofs of fiscal burdening of business entities with this tax. On the other hand, this tax enables small and medium-sized enterprises to draw certain financial advantages, including the improvement of cash flow, or market advantages that offer clients the possibility of getting extended terms of payment for goods or services. Thus, it essentially determines the functioning and development of small and medium-sized enterprises. Bearing this in mind, the evaluation of directions and impact of goods and services tax on development of small and medium-sized enterprises have been assigned as the aim of the article. Quantitative empirical research has been conducted to realize the aim, using questionnaire survey method on the sample of 30 micro and small enterprises from the Lodz region. Moreover, qualitative in-depth research in the form of case study of medium-sized enterprise Majami sp. z o.o, were conducted.
Keywords : goods and services tax; small and medium-sized enterprises; managementSubject : Impact of Goods and Services Tax on Development of Small and Medium-Sized Enterprises
Area : Management
Language : English
Year : 2011
| Affiliations : | Department of Management, Technical University of Lodz, Poland |
Publisher : Technical University of Lodz Press
City : Lodz
Pages : 343-362
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