TAX STRATEGIES OF POLISH COMPANIES IN THE LIGHT OF CHANGES IN TAXATION SINCE 2017
Magdalena S. Jarczok-Guzy
Pages: 21-28
Publié: 12 Sep 2018
Vues: 3,054
Téléchargements: 440
Citations: 1 (Google Scholar)
Citations: 1 (OpenAlex)
Résumé: Tax strategy can be implemented by any entrepreneur within several taxes. The most popular are Value Added Tax, Personal Income Tax and Corporate Income Tax. For years, Polish companies have been using privileges given them by tax legislation to pursue beneficial tax strategies in their economic activities. At present, recent changes in the regulations have made it impossible for Polish companies to implement this form of strategy in an unlimited way. This article describes and compares the strategies in use until the end of 2016 with the 2017 regulatory options available.
Mots-clés : value added tax, personal income tax, corporate income tax, tax strategy
Citer cet article : Magdalena S. Jarczok-Guzy. TAX STRATEGIES OF POLISH COMPANIES IN THE LIGHT OF CHANGES IN TAXATION SINCE 2017. Journal of International Scientific Publications: Economy & Business 12, 21-28 (2018). https://www.scientific-publications.net/en/article/1001715/
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