Prawne aspekty zarządzania ryzykiem podatkowym
w przedsiębiorstwie
Legal Aspects of Taxes Risk Management in Enterprises
Author(s): Jędrzej JachiraSubject(s): Economy, Law, Constitution, Jurisprudence, Business Economy / Management, Law on Economics, Transport / Logistics
Published by: Społeczna Akademia Nauk
Keywords: enterprise’s tax risk; diversification of tax risk; instruments of tax risk minimalization; tax law; tax optimization; financial responsibility
Summary/Abstract: Subject matter of this paper is existing taxes risk in enterprises, focusing on its legal conditioning. Concerning actual tools in tax law, the author analyzes possibilities of managing this risk, especially by context of its minimalization and control. The aim was to determine what is this risk about and analysis of managing options concerning this risk, dependingon available mechanisms of its diversification and legal situation in undertaking. To verify those matters, paper presents context of changes in Polish tax law made after change of political system, what helps to have a deeper understanding of a taxes risk in Polish undertakings.In further part author focuses on taxes risk management and legal tools which may help to minimalize it. The paper was written under the comparative and linguistic scientific methods.
Journal: Przedsiębiorczość i Zarządzanie
- Issue Year: 19/2018
- Issue No: 11.3
- Page Range: 299-309
- Page Count: 11
- Language: Polish