PERSONAL INCOME TAXES PAID BY SOLE TRADERS

摘要

Taxes are the basic source of revenue of any contemporary state. Among the payers of PIT, sole proprietors constitute a considerable group. The paper presents an evaluation of the forms of tax regulations legally binding in our country. The research was based on the data relevant for the Warmińsko-Mazurskie Voivodeship in the period 1999-2001. The analysis shows that the number of sole traders in the Warmińsko-Mazurskie Voivodeship was steadily increasing. In the analysed period, the number of entrepreneurs increased by more than 10%, and the highest increase was among the people taxed according to general rules (18%). The budget revenues from those people constituted almost 82% of all taxes from self-employed people. The research has demonstratedthat the entrepreneurs taxed according to the general rules pay much higher taxes. They paid a twofold higher annual income tax than the taxpayers using the method of fixed-rate tax paid on recorded revenues, and three times more than people paying a fixed-amount tax.