Forma opodatkowania działalności gospodarczej jako instrument optymalizacji podatkowej
Business Taxation Form as an Instrument for Tax Optimization

Summary/Abstract: Purpose – In this article, the author focuses on tax optimization issues in the context of choosinga form of income taxation. For this purpose, there were presented forms of income taxation available to naturalpersons in the Polish tax system. Design/methodology/approach – The article simulates the level of taxation for various forms of taxation, dependingon the amount of income, costs, employment and kind of business activity. Findings – The conclusion is that a company which optimizes the level of taxes must, in financial planning,analyze the level of taxation based on the key parameters affecting its financial result, in particular its revenuesand costs. Originality/value – The article states that only constant monitoring of business data enables an optimal andcustomized tax form that minimizes tax burden, and ipso facto maximizes the net profit.

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