The significance of tax risk for Polish companies based on the findings of an empirical study
The significance of tax risk for Polish companies based on the findings of an empirical study

Summary/Abstract: Discussion of the problem of tax risk based on the empirical study.The paper explains the main aspects of tax risk, tax risk areasand its assessment. Critical analysis of existing literature and taxlaws. Conclusions are formulated using a deductive method in theframework of tax theory and based on the analysis of tax laws andthe author’s survey into the problem of tax risk conducted in theWielkopolskie voivodeship in 2020. The survey results show thatmanagers are increasingly aware of the tax risks associated withthe activities of their companies and the industries in which theyoperate. They also indicate that, regardless of their size, compa-nies should use tax risk management systems aligned with theirtax strategies and managed by qualified staff. The article contrib-utes to the analysis of tax risk.

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