Strategia podatkowa szansą na poprawę konkurencyjności przedsiębiorstwa
Tax Strategy as an Opportunity to Improve Competitiveness of the Company

Summary/Abstract: Purpose – Analysis of tax strategies for improving the competitiveness of the company. Showing the impact of taxes on the financial situation of the company and, ultimately, its competitiveness in relation to other companies. The article describes the concept of the competitiveness of enterprises, discusses the importance of taxes in terms of the competitiveness of enterprises, it highlighted the strategy of tax as one element in the overall development strategy of the company and indicated types of tax strategies. Design/methodology/approach – Analysis of the literature on tax law, economic sciences, management sciences and studies in the field of competitiveness of enterprises and tax strategies. Findings – Appropriate use of tax strategy in the company affect its profitability, liquidity, and the effect on competitiveness. Tax strategy at company is not limited to minimize the tax burden, but the team activities, which are aimed at maximizing its profit after tax. Originality/value – The article focuses on the strategy of tax as one of the elements of the development strategy of the company. Through the use of tax strategy, entrepreneurs can increase the competitiveness of their enterprises.

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