ABSTRACT
The year 2016 was a period of considerable changes in the law in Poland. They concerned also tax regulations and modifications of conducting business activities by SMEs. The author of the present article carried out the questionnaire survey amongst owners of companies from Eastern Poland with the use of electronic mail and the Internet. It concerned the influence of mentioned changes on costs of functioning SMEs. The results of surveys presenting problems of the stability of the conducting business activities and conclusions following them were included in the article. They suggest that in spite of increasing fixed costs in companies entrepreneurs are prone to accept some new regulations of law because they minimize direct inspections in companies. However, other regulations—being a novelty—cause anxiety that they will contribute to the uncertainty in investing and the rise in bureaucracy.
