Relacje zadłużenia w kredytach i pożyczkach oraz opodatkowania do przychodów ze sprzedaży w podmiotach sektora małych i średnich przedsiębiorstw w Polsce

Abstract

This article contains a review of differences and similarities between micro and small firms compared to medium-size enterprises in relations of credit and loan debt and taxation to revenues from sales. Diversified course of these relations allowed to state a general conclusion that micro and small firms may react in different way and different intensity than medium enterprises to changes in availability and price of credits and loans, and also to changes in taxation regulations.

Keywords

• small and medium enterprises
• loans
• income tax
• revenues from sales