Tax Optimization During the Process of Tax Risk Management (Selected Managerial Issues) Cover Image

Optymalizacja podatkowa w procesie zarządzania ryzykiem podatkowym (wybrane problemy menedżerskie)
Tax Optimization During the Process of Tax Risk Management (Selected Managerial Issues)

Author(s): Tomasz Wołowiec
Subject(s): Economy, Business Economy / Management
Published by: Towarzystwo Naukowe KUL & Katolicki Uniwersytet Lubelski Jana Pawła II
Keywords: optimization; tax risk; managerial decisions

Summary/Abstract: The article presents theoretical issues of legal form of tax optimization on the firm level. Paper present also ways of using proper tax constructions, tax planning and legal regulations as a form of creating a competitive advantage in a field of taxation, costs and a planning of reduction a tax burden. Article discusses models of theoretical forms of reduction of tax burden in conditions of domestic markets equal, as well as international.

  • Issue Year: 45/2017
  • Issue No: 4
  • Page Range: 29-45
  • Page Count: 17
  • Language: Polish
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