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    This was brought to you by:

    block 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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    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.

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    Description

    Title : Impact of Goods and Services Tax on Development of Small and Medium-Sized Enterprises
    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; management

    Subject : 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
    Editors : Marek Matejun, Anna Adamik, Agnieszka Zakrzewska-Bielawska
    Publisher : Technical University of Lodz Press
    City : Lodz
    Pages : 343-362

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    Marek's Peer Evaluation activity

    Trusted by 1
    • Emanuel Kulczycki, Assistant Professor, Institute of Philosophy, Adam Mickiewicz University, Poznań, Poland.
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    • Wieslaw Urban, Assistant Professor, Bialystok University of Technology.
    • Guillaume Dupuy d'Angeac, Publisher, Collective Developments, HEC Alumni, Peerevaluation.
    • Emanuel Kulczycki, Assistant Professor, Institute of Philosophy, Adam Mickiewicz University, Poznań, Poland.
    • Jill Jameson, Professor, University of Greenwich, Centre for Leadership and Enterprise.
    Following... 8
    • Emanuel Kulczycki, Assistant Professor, Institute of Philosophy, Adam Mickiewicz University, Poznań, Poland.
    • Wieslaw Urban, Assistant Professor, Bialystok University of Technology.
    • Peer Evaluation, Publisher, Peer Evaluation, Collective Developments.
    • Guillaume Dupuy d'Angeac, Publisher, Collective Developments, HEC Alumni, Peerevaluation.
    • Jill Jameson, Professor, University of Greenwich, Centre for Leadership and Enterprise.
    • Stephan Dahl, Senior Lecturer, Hull University Business School.
    • Yves Pigneur, Professor, University of Lausanne.
    • Orme de Saint Hilaire, Student, Bachelor Level, Trinity College Dublin, Faculty of Engineering, Mathematics and Science, Dublin, Ireland.
    Funded by 5
    • Functioning of the joint stock company’s board of directors in the corporate governance system, Grant Number N/A / Year 2001
    • The role of outsourcing in the area of accountancy and tax consultancy in the development of small and medium-sized enterprises, Grant Number N/A / Year 2003
    • Forms of development support in the life cycle phase model of small and medium-sized enterprises, Grant Number N/A / Year 2007
    • Factors and methods of technology entrepreneurship development in small and medium-sized enterprises, Grant Number N/A / Year 2010
    • Management of the use of development support mechanisms by small and medium-sized enterprises – the strategic context, Grant Number N/A / Year 2011

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