Zarządzanie finansami w aspekcie klauzuli obejścia prawa podatkowego
Financial management in the context of the tax avoidance clause

Summary/Abstract: Purpose — The aim of this paper is to present an outline of what consequences result from the practical problems of re-implementation of tax avoidance clause into the tax law. The problem becomes more substantial in the context of tax management in an enterprise. The issue in question is worthwile analysing with reference to partnerships limited by shares, which have been placed within the subjective scope of corporate income tax. Design/Methodology/approach — The article is based upon monographic research methodology, using information in a qualitative and descriptive manner. The available literature regarding the issue under discussion has undergone thorough analysis with respect to its logical construction. Findings - The result of the research is a resolution of legal status in the area of investigated problem, with identification of parameters helping practical solutions. Originality/value — The fiscal environment is one of the constituents of the economic environment in a broad sense. Tax law, serving mainly state's fiscal purposes, fulfills one of the most fundamcntal functions of the fiscal system, i.e. the fiscal function. However, it leaves room for business entities to choose between the organisational and legal form of an entity, and the specific tax obligations. The specialised literature on the subject refers to this type of selection as the fiscal policy or tax management. The Ministry of Finance is lobbying the return to the Polish fiscal law, specifically to the tax avoidance clause. The fiscal environment constitutes one of the key areas in the functioning of an enterprise from the management perspective. It seems to be of the essence to analyse selected aspects of the proposed changes both as far as the fiscal function of the tax system, and with respect to the economic consequences of the changes in question for business entities.

• Details
• Contents