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Parl Ulle, Lupsik Silja
Evaluation of the Financial Results of the Sole Proprietorship According to the New Income Tax Law in Estonia
Prace Naukowe Akademii Ekonomicznej we Wrocławiu, 2001, nr 911, s. 214-218, bibliogr. 7 poz.
Issue title
Problemy wyceny w rachunkowości
Wynik finansowy, Ocena wyników, Podatek dochodowy, Rejestr przedsiębiorców
Financial performance, Results evaluation, Income tax, Register of companies
The number of the Sole Proprietorships (SP) has increased in Estonia in recent years. According to the Estonian Tax Board there were 43 606 persons, who declared entrepreneurial revenue in year 1999, which is 4% of the Estonian people available for employment (Karsna, 2001, p 13). In the April 6, 2000 there were 54 560 SP-s registered in the Tax Board (Lehis, 2000, p 264). In 1999 the total net sales of the Estonian enterprises was 195,6 billions of Kroons (1 DEM = 8 EEK - Kroon). Net-sales of SP-s in the same year was 2,2 billions of Kroons, from which 13,8% was connected to agricultural activity. SP-s employed 11867 people (in 1999), what is 2% of the total number of the wage laborer. In agricultural sector 3 012 people were hired by SP-s (Karsna, 2001, p13). The Statistical Office of Estonia counted 16262 SP-s in the Register of Companies (02. April 2001), 9930 of which have main activity in agriculture, hunting and forestry. (ESA kuukiri, 2001). Considerable number of SPs are farmers, but there are also general practitioners, service suppliers (hairdressers, dressmakers etc) and consultants registered as SP-s. Estonian laws concerning accounting and taxing make no distinctions between activities of SP-s. (fragment of text)
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  1. ESA kuukiri nr 3 (111) Eesti Statistikaamet 2001
  2. Karsna O. Fuusilisest isikust ettevotja koht Eesti majanduses. MaksuMaksja (mai 2001, pp 13-15).
  3. Lehis L. Tulumaksu seadus. Kommenteeritud valjaanne. OC Casus 2000, pp 1190.
  4. Raamatupidamise seadus Riigi Teataja I 1994, 48, 790.
  5. Tulumaksuseadus, Riigi Teataja I 1999, 101, 903.
  6. Valiaste V., Karsna O., Lehis L.: Kas FIEdja etteotete saab vordselt maksustada. Debatt MaksuMaksja nr 4 aprill 2000., pp 8-9.
  7. Ariseadustik Riigi Teataja I 1998, 91, 1500.
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