Ulga podatkowa jako mechanizm stymulowania zachowań mikro i małych przedsiębiorstw. Prezentacja wyników badań.

The purpose of this article is to present the results of research conducted from January to April 2018. The study on the stimulating role of income tax realized by the system of reliefs was performed in micro and small enterprises from the Pomeranian Voivodship. The research sample was 93 entities. The methodology includes empirical qualitative research provided through a questionnaire addressed to the micro and small enterprises sector. This article has been supplemented with literature studies. The research area was first of all the institution of tax relief implemented through income tax. The aim of the study was to acquire knowledge as well as present and define the stimulating role of income tax implemented through tax reliefs and exemptions in the Polish tax system in relation to enterprises in the SME sector. In addition, the author has presented additional goal - to indicate the opportunities that enterprises in the SME sector can use in the scope of relief and redundancy mechanisms and to define the awareness of Polish enterprises of the micro and small enterprises sector in the scope of tax relief and preferences, as well as identification of premises and barriers to use relief mechanisms and tax exemptions The research done by the author was of a pilot nature, and their results could be the basis for further, more in-depth analyzes.