Tax Risk Management and Criminal Liability vis-à-vis Tax Planning

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Tax Risk Management and Criminal Liability vis-à-vis Tax Planning

Journal Title: Zeszyty Naukowe Wydziału Zamiejscowego w Chorzowie Wyższej Szkoły Bankowej w Poznaniu - Year 2016, Vol 18, Issue

Abstract

Those in charge of corporate tax policies should be primarily concerned with tax optimization. It is common knowledge that entrepreneurs can legally pay less tax if only they take advantage of the options available in tax regulations. The use of tax planning and optimization allows companies to reduce their tax burdens and hence leads to improvements in financial results. What needs to be done is to conduct a relevant analysis and, based on its findings, develop a tax strategy that will help minimize fiscal liabilities, and do so in a lawful fashion. It is therefore advisable to mitigate the risk associated with the use of certain approaches by consulting interpretations of existing laws with tax authorities, administrative court (both WSA [regional level] and NSA [supreme court – central level]) decisions, and Constitutional Court rulings.

Authors and Affiliations

Sonia Kozub -Skalska

Keywords

Aggressive Tax Optimization in the Face of Growing Web Competition. The Example of Valuation and Depreciation of Trademarks

Tax optimization should be perceived by those in charge of corporate tax policies as the primary goal and a key driver of their efforts. It is common knowledge that there are legal methods based on existing tax regulatio...

EP ID EP227250
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