Kilka uwag na temat intensyfikacji zjawiska legalnego minimalizowania ciężarów podatkowych
A Few Notes about the Intensification of the Phenomenon of Legal Methods Minimizing Taxation

Summary/Abstract: Taxpayers will attempt to minimize their taxation by means of legal as well as illegal methods. We cannot deny the right of taxpayers to pursue the lowest tax payment. However, we all must realize that the scale of this phenomenon is already large, and its dynamics will continue to grow. This situation will negatively affect the condition of public finances. The aim of this article is to analyze the causes and consequences posed by the phenomenon of minimizing taxation. As a result of spreading knowledge about how to minimize taxation and the availability of consultancy in this area, this phenomenon will become even more common.

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