Unikanie opodatkowania w międzynarodowych grupach kapitałowych a społeczna odpowiedzialność biznesu
Multinational capital groups tax avoidance and corporate social responsibility

Summary/Abstract: Purpose – Presentation of the essence of tax avoidance in international capital groups. Particular atten-tion was paid to the possibilities of using financial hybridisation for tax optimization and the importance of corporate social responsibility in the field of tax policy. Design/Methodology/approach – The study uses the method of literature analysing in the field of tax law, economic and management sciences as well as the deduction and induction method. Findings – The article shows that the proposed changes in the publication of financial statements along with tax policy data constitute a new face of tax optimization in the context of corporate social respon-sibility. Originality/value – The importance of solutions for the disclosure of information about internal finan-cial relationships in international capital groups including CSR in the context of tax avoidance.

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