The article contains analysis of taxation system of SMEs incomes in Poland. In sector of SMEs overwhelming number of enterprises are burden by personal income tax. For this reason author concentrates on forms of company taxation

The paper encapsulates empirical research on factors driving employment in small and medium-sized enterprises (SMEs) in Poland. A linear econometric model has been constructed whereby the workforce employed in SMEs (expressed as a percentage of the total number of the working population) has...