Skutki finansowe memoriałowego i kasowego rozliczania podatku od towarów i usług (VAT) małego podatnika VAT w skali krajowej

Abstract

The main purpose of article is illustrating financial effects of accounting for value added tax (VAT) by small taxplayer in a national scale. Special attention focus on changing of financial liquidity and working capital of enterprise which it account for VAT cash and memorial methods. This publication may be considered as fuller look upon tax aspect which creates financial development or destruction of companies.