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Analiza obciążeń podatkowych MŚP: Paying Taxes 2014
Dr Marcin Piątkowski Starszy Ekonomista
Bank Światowy 2 grudnia 2013
• Limited liability taxable company
• Operates in the country’s largest business city
• 100% domestically owned
• Has 60 employees: 4 managers, 8 assistants and 48 workers
• Performs general industrial or commercial activities
• Does not participate in foreign trade
• Has a turnover of 1,050 times income per capita
Methodology
Paying Taxes records tax cost and administrative burden of paying
taxes for standardized business in its 2nd year of operation (2012):
2 2
3 indicators: time, payments and total tax rate for a local medium-size
company to pay all taxes
3 3
Methodology
4 4
Poland’s ranking in DB 2014
5 5
Poland in DB 2014
6 6
Poland in DB 2014
Paying taxes in Poland in 2013 - Overview
Tax Payments (number)
Time (hours)
Statutory tax rate Tax base TTR (% of profit)
Social Security Contributions 1 124 16.93% Gross Salaries 18.9%
Corporate Income Tax 1 62 19% Taxable profit 14.1%
National Disabled Fund 0 40.65% 6% x 56 x average salary in Poland 4.2%
Labor Fund 0 2.45% Gross salaries 2.8%
Property Tax 1 PLN 0.84 per square meter of a land plot and PLN 21.94 per
square meter of building Property area in square meters 1.4%
Guaranteed Employees’ Fund 0 0.1% Gross salaries 0.1%
Transport Tax 2 PLN 1,354 per Truck unit
owned 0.1%
Fuel tax 1 Included in the price of fuel …
Value Added Tax 12 100 23% Value added …
Total 18 266 41.6%
7
8 8
Total tax rate – Poland in the EU middle
9 9
Total tax rate – lower than among peers
10 10
Total tax rate
Podsumowanie
• Podatki od MŚP są na poziomie średniej UE i OECD
• Podatki obciążające pracę stanowią największą część w strukturze
opodatkowania MŚP w Polsce
• Konieczny jest dalszy rozwój e-podatków i możliwości
elektronicznego kontaktu z urzędami skarbowymi
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www.doingbusiness.org Questions
Dziękuje