Optymalizacja podatkowa jako element zarządzania finansami przedsiębiorstwa
Tax Optimization as an Element of Financial Management in an Enterprise

Summary/Abstract: Purpose – The purpose of this article is to show that tax optimization should be an element of the strate-gy of each enterprise. The study discusses the concept and the essence of tax optimization and the indications of use are in the enterprise. Next, the place of tax optimization in the enterprise management process was indicated and the tax strategy was discussed. Then, the tax risk was analysed and the need to manage taxes was indicated in this context. Design/Methodology/approach – The study uses the method of analysing the literature of the subject in the field of tax law, economic sciences and management sciences as well as the method of deduction and induction. Findings – Each company should consciously manage its finances, taking into account the tax burden and take measures to optimize the amount of taxation. Originality/value – An original presentation of tax optimization as an element of corporate finance management.

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