The article defines small and medium size business according to legal definition. It analyses costs according to the theory and fiscal law including Personal Income Tax Bill. It concludes that costs are especially important to the managers because of the consequences.
Financed by the National Centre for Research and Development under grant No. SP/I/1/77065/10 by the strategic scientific research and experimental development program:
SYNAT - “Interdisciplinary System for Interactive Scientific and Scientific-Technical Information”.