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Polski ład a obciążenia publicznoprawne mikroprzedsiębiorców - wyniki badań ankietowych
InPoland, 2022 saw the entry into force of the Polish Deal, one of the key economic reforms of the recent years. The purpose of this paper is to identify the fundamental difficulties faced by micro-entrepreneurs due to changes brought by the Polish Deal, and to present their opinions on legal regulations implemented thereunder. Particular attention was paid to changes in tax and insurance contribution payments affecting the entrepreneurs. The source material is based on primary data retrieved during an empirical study carried out in2024 with local micro-entrepreneurs registered in the Wielkopolskie voivodeship. Once collected, the data was analyzed in detail and described with the use of descriptive statistics methods. It follows from the study that the entrepreneurs usually opted for simplified forms of taxation, such as the flat-rate tax on registered income. Most respondents had a negative view of changes implemented under the Polish Deal, and indicated an increase in fiscal burden, including a higher health insurance contribution and a change in the way it is settled. Also mentioned were the complicated regulations which made it more difficult to implement the new principles. Despite some positive aspects of the reform, such as the increase in tax brackets and in the tax-free base limit, micro-entrepreneurs said they feared an increase in their operating costs.
Wybór formy opodatkowania mikroprzedsiębiorstwa jako instrument optymalizacji podatkowej w świetle zmian Polskiego Ładu
The purpose of this article is an evaluation of the impact of changes in regulations concerning income tax assessment and premiums for medical insurance from economic activity of microenterprises as part of the so-called „Polish Deal” on the value of regulatory liabilities arising from income tax and health contribution in context of various forms of taxations. Ambiguity and changeability of the regulations as well as an increase in regulatory liabilities is not helpful to entrepreneurs in business development and constitutes obstacles, hindering the advancement of the microenterprise sector. Choosing the taxation form of conducted business is very significant for the amount of income tax expense of microenterprise. Amendments to tax regulations due to the 2022 introduction of the „Polish Deal” caused a revolution in forms of accounting for income tax and regulations defining the value of premiums for medical insurance in microenterprise groups. It results from the conducted research that implementing regulations of the „Polish Deal” caused the increase of the regulatory liabilities for microenterprises which in turn in some cases result in a drop in profitability of conducted activity that can hinder entrepreneurship and lead to abandonment of conducting economic activity.