Stawki podatku od towarów i usług w Polsce a realizacja optymalizacji podatkowej
Rate of Tax on Goods and Services in Poland and Realization of Tax Optimization
Author(s): Magdalena Jarczok-GuzySubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: tax on goods and services; tax optimization; tax rates
Summary/Abstract: Purpose – The aim of the study is to analyze the rate of tax on goods and services as an instrumentof company tax strategy. Design/Methodology/approach – The study used the tax law and literature analysis and case studies. Findings – Based on the case study, the tax rate for goods and services is shown as an element that can be usedto design a corporate tax strategy in a particular situation. Originality/value –The study used the approach to the rate of tax on goods and services as a factor shaping thecorporate tax strategy.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2017
- Issue No: 87 (2)
- Page Range: 77-85
- Page Count: 9
- Language: Polish