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):

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3 indicators: time, payments and total tax rate for a local medium-size

company to pay all taxes

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Methodology

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Poland’s ranking in DB 2014

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Poland in DB 2014

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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%

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Total tax rate – Poland in the EU middle

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Total tax rate – lower than among peers

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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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