Relacje zadłużenia w kredytach i pożyczkach oraz opodatkowania do przychodów ze sprzedaży w podmiotach sektora małych i średnich przedsiębiorstw w Polsce

This article contains a review of differences and similarities between micro and smallfirms compared to medium-size enterprises in relations of credit and loan debt and taxation torevenues from sales. Diversified course of these relations allowed to state a general conclusionthat micro and small firms may react in different way and different intensity than mediumenterprises to changes in availability and price of credits and loans, and also to changesin taxation regulations.