Optymalizacja podatkowa w świetle ostrzeżeń MF – dylematy prawno-podatkowe
Tax Optimisation in the Light of Warnings Given by a Ministry of Finance – Legal and Tax Issues
Author(s): Hanna SzelągSubject(s): National Economy, Public Finances, Fiscal Politics / Budgeting
Published by: Społeczna Akademia Nauk
Keywords: tax optimization; warnings of the Ministry of Finance; legal aspects tax optimization;
Summary/Abstract: The article attempts to analyse the possibilities of undertaking optimization activities taking into account the warnings published by the Ministry of Finance. The analysis is made in the context of the tax avoidance clause introduced into Section III a of the Tax Code on July 15, 2016.
Journal: Przedsiębiorczość i Zarządzanie
- Issue Year: 18/2017
- Issue No: 12.3
- Page Range: 7-32
- Page Count: 26
- Language: Polish