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 WołowiecSubject(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.
Journal: Roczniki Ekonomii i Zarządzania
- Issue Year: 45/2017
- Issue No: 4
- Page Range: 29-45
- Page Count: 17
- Language: Polish
