Fiscal burden on labor of micro-enterprises in Poland

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Published:
Jun 28, 2019
Issue
No. 21(70) (2019)
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Rafał Rosiński
Politechnika Koszalińska
https://orcid.org/0000-0002-9001-9922

DOI: https://doi.org/10.22630/PEFIM.2019.21.70.16
Keywords : labor costs, fiscal burden, micro-enterprise.
Abstract
The purpose of the article is to present and analyze the fiscal burdens on labor of micro-enterprises in Poland with the separation of the burdens of a natural person running a business under the so-called self-employment and burdens paid by the entrepreneur for employees. The article presents also the fiscal conditions of conducting business activity based on data from the Doing Business 2018 report prepared by the World Bank Group. The basic issue of the scope of fiscal burdens on labor is quasi-tax burden, expressed in compulsory social security and health insurance contributions, which is one of the major barriers to microenterprises in the conduct and development of business. In recent years, Poland has achieved a significant improvement in terms of time devoted to tax settlements.

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How to Cite
Rosiński, R. (2019). Fiscal burden on labor of micro-enterprises in Poland. The Scientific Journal European Policies, Finance and Marketing, (21(70), 202–210. https://doi.org/10.22630/PEFIM.2019.21.70.16
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