Nowe oblicze optymalizacji podatkowej w Polsce
The New Face of Tax Optimization in Poland

Summary/Abstract: Purpose – The aim of the study is to present the essence of tax optimization with regard to proposals for changes in the Tax Code relating to the clause against tax evasion. Design/methodology/approach – The following research methods were used in the study of the sources, documents, court orders and the method of deduction and induction. Findings – The study stresses that the proposed amendments to the Tax Code, the introductory clause against tax evasion constitute the new face of tax optimization in Poland. Originality/value – Original present idea clause against tax evasion as the new face of tax optimization in Poland.

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