Ekonomiczne Problemy Usług

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Ekonomiczne Problemy Usług

ISSN: 1896-382X     eISSN: 2353-2866    OAI
CC BY-SA   Open Access   DOAJ

Issue archive / nr 116 2015
Zalety i wady amerykańskiej spółki typu S z perspektywy małego przedsiębiorstwa
(Advantages and disadvantages of american S corporations from the small business per-spective)

Authors: Małgorzata Magdalena Hybka
Uniwersytet Ekonomiczny w Poznaniu
Keywords: small business types of business entity federal income tax tax optimization USA
Data publikacji całości:2015
Page range:11 (62-72)


The aim of this article is to evaluate the American S corporation regulations from the small business perspective. It overviews pros and cons of this corporation, while taking into account both tax and non-tax factors. The article characterizes types of business entities in the United States and indicates conditions to be met and maintained for a corporation to be eligible for S corporation status.  Moreover it presents the number of American S corporations by major industry and contains an analysis of their receipts and net income.
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