TAX STRATEGIES OF POLISH COMPANIES IN THE LIGHT OF CHANGES IN TAXATION SINCE 2017

Magdalena S. Jarczok-Guzy

Economy & Business Journal, 2018, vol. 12, issue 1, 21-28

Abstract: 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.

Keywords: value added tax; personal income tax; corporate income tax; tax strategy (search for similar items in EconPapers)
JEL-codes: A (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:isp:journl:v:12:y:2018:i:1:p:21-28

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