Zarządzanie ryzykiem podatkowym poprzez ubezpieczenie ryzyka sporu podatkowego i odpowiedzialności karnoskarbowej
Tax/Fiscal Risk Management in Business through Tax Dispute and Tax Criminal Responsibility Insurance.

Summary/Abstract: An essential issue in business management studies is compiling a definition of risk, identifying areas it pertains to, as well as assessing the degree of business risk involved. Conducting economic activity may be related to a number of various risks, including tax risks, which according to some statistics are on a continuous rise. The article deals with the notion of risk, as well as various concepts and strategies of risk identification and reductionin relation to tax regulations. Special attention is given to the issue of restrictions on business activity and the risks potentially generated by tax and fiscal control. Substantial observations are made on the legal aspects of the degree of liability with reference to persons committing forbidden acts, most commonly the manager of the business. The article mainly aims to consider whether individuals conducting economic activity are equipped with sufficient awareness of the risks resulting from the fiscal system, fiscal control and the methods of restricting it in particular, e.g. through various forms of insurance. The article also presents survey results and interview interpretations.

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