Podatek jako element kształtujący wybór strategii przedsiębiorstwa

This paper investigates the performance of tax as a factor which has an essential impact on making decisions of company strategy. Taxes are a very huge charges and management need to undertake rational decisions based on economic calculation. This calculation shows exactly that taxes have a big in- fluence on the profits. It is extraordinarily important to built strategy which the main purpose is to minimizing taxes. The first part of the paper investigates problems which are associated with taxes and the polish taxes system. The second part of the article shows company taxes strategy, which is a reaction on taxes. In the third part of the paper the author discusses company respon- siveness on taxes. This part of paper focuses on taxes resistance, especially on avoiding or overruling taxes.