Split payment – spojrzenie na zagadnienie z perspektywy małych i średnich przedsiębiorstw

Taxes are the most important source of state budget in flows, which is almost 90% of budget revenue. The share of each kind of taxes in the structure of state budget is different. The most important is the value added tax, which provides over 40% of the total budget revenue. The purpose of the article is to describe the rules of funkcjoning of the split payment mechanism (MPP) and to analyze the impact of the obligation to use it on liquidity of enterprises of selected industries. The research methods used in this study were: desk research, analysis and deduction.