Strategie podatkowe wobec podatków lokalnych jako element optymalizacji podatkowej w przedsiębiorstwie
Tax strategies to local taxes as a tax optimization in the enterprise

Summary/Abstract: Purpose is the search for answers is there a possibility of building a tax strategy to local taxes and what are the determinants of strategic conditions. Design/Methodology/approach — The study used a descriptive method, the analysis of existing legislation relating to local taxes, as well as to confirm the thesis that local taxes constitute a significant burden cost companies an analysis of time series aggregate data on the share of local taxes in total revenue of municipalities. Originality/value — The effect of reflections is an indication of the determinants of strategic behavior of companies and an indication of the determinants of balancing between liquidity and profitability in terms of the tax strategy against local taxes

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