Work

The Impact of Changes to the Regulations of Vat in 2017 on Small Construction Companies

Year: 2017

Type: article

Abstract: Purpose – The purpose of this article is to identify the impact of 2017 changes in the VAT regulations on small construction companies. Design/methodology/approach – The article employs the following research methods: literature overview, analysis and inference. A case study was discussed. A small Polish construction business was used as an object of research. Findings – Special characteristics of the construction companies were identi ed. The essence of the VAT was studied. Tax changes and their implications for small construction companies were determined and analyzed. Originality/value – The value of the article resides in the identi cation of problems likely to impact the con- struction industry due to the changes in VAT regulations effective from January 1, 2017.

Source: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia

DOI: 10.18276/frfu.2017.88/1-01

Author: Anna Balicka

Institutions: Wroclaw University of Economics and Business, University of Business in Wrocław

Language: Polish

Topic: Taxation and Legal Issues

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Decent work and economic growth, Industry, innovation and infrastructure

Open Access status: diamond

OpenAlex ID: W2769985167