Optymalizacja podatkowa a oszustwa podatkowe
Tax optymalization vs tax fraud

Summary/Abstract: The purpose of this study is to show the differences between legal and illegal attempts to reduce the tax burden. The concept of tax optimization still raises ambiguous associations, which is often identified with evasion of paying taxes. This term means all the measures taken to reduce the tax burden in accordance with applicable regulations. The tax fraud is an illegal activity, acting to the detriment of the Treasury, for which there is statutory criminal responsibility. However the boundary between tax optimization and tax fraud is still very thin. The actions taken to reduce the burden of taxes are allowed, taxpayers has the right to minimize taxes, which is a symptom of economic rationality. Evasion of paying taxes is an illegal act, which often be- comes a tax fraud. Taxpayers always looked for and will look for ways to reduce the amount of taxes paid. It is important, however, that actions taken in this regard are consistent with binding tax law, because only then we can use the term of tax optimization.

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