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    Wyświetlanie 1-4 z 4
    Tytuł:
    Transfer prices and aggressive tax optimization
    Ceny transferowe a agresywna optymalizacja podatkowa
    Autorzy:
    Podstawka, M.
    Powiązania:
    https://bibliotekanauki.pl/articles/2051448.pdf
    Data publikacji:
    2019
    Wydawca:
    Akademia Bialska Nauk Stosowanych im. Jana Pawła II w Białej Podlaskiej
    Tematy:
    transfer price
    price
    aggressive tax
    tax
    optimization
    globalization
    multinational corporation
    enterprise
    intellectual property
    annuity
    tax law
    Polska
    Opis:
    Subject and purpose of work: The subject of this study is transfer prices and their use for optimization of financial burdens of international companies (capital groups). The purpose of this study was to present transfer pricing issues in the light of applicable law and using them for tax purposes. Materials and methods: The study uses literature and data from the World Bank and Google. Methods of descriptive and tabular analysis and inference were used. Results: Google makes 91% of its revenues outside the US. Conclusions: Transfer pricing is a tool for optimizing tax burden of international companies that bring them benefits in the form of the so-called “globalization annuity”, which makes them economically stronger and more technologically competitive. Polish tax law on transfer pricing has been tightened since 2001; transfer pricing issues are also regulated by the European Union and the Organization for Economic Cooperation and Development (OECD).
    Źródło:
    Economic and Regional Studies; 2019, 12, 3; 242-253
    2083-3725
    2451-182X
    Pojawia się w:
    Economic and Regional Studies
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Optymalizacja podatkowa w procesie zarządzania ryzykiem podatkowym (wybrane problemy menedżerskie)
    Tax Optimization During the Process of Tax Risk Management (Selected Managerial Issues)
    Autorzy:
    Wołowiec, Tomasz
    Powiązania:
    https://bibliotekanauki.pl/articles/30146091.pdf
    Data publikacji:
    2017
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
    Tematy:
    optymalizacja
    ryzyko podatkowe
    decyzje menedżerskie
    optimization
    tax risk
    managerial decisions
    Opis:
    Celem artykułu jest teoretyczne przedstawienie sposobów legalnej optymalizacji opodatkowania dochodów przedsiębiorców poprzez wykorzystanie odpowiedniej konstrukcji przepisów prawnych oraz form prawno-organizacyjnych prowadzonej działalności. Przedstawiono także zagadnienia ryzyka podatkowego w kontekście zarządzania podatkami. Artykuł omawia modele teoretycznych form redukcji obciążeń podatkowych, a poprzez to zwraca uwagę na istotną rolę planowania podatkowego i minimalizowania ryzyka przez podmioty gospodarcze.
    The article presents theoretical issues of legal form of tax optimization on the firm level. Paper present also ways of using proper tax constructions, tax planning and legal regulations as a form of creating a competitive advantage in a field of taxation, costs and a planning of reduction a tax burden. Article discusses models of theoretical forms of reduction of tax burden in conditions of domestic markets equal, as well as international.
    Źródło:
    Roczniki Ekonomii i Zarządzania; 2017, 9, 4; 29-45
    2081-1837
    2544-5197
    Pojawia się w:
    Roczniki Ekonomii i Zarządzania
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    The Methodology of Tax Records for the Support of Tax Management
    Autorzy:
    Shaidurova, Natalia
    Homokyová, Mária
    Powiązania:
    https://bibliotekanauki.pl/articles/2064823.pdf
    Data publikacji:
    2020
    Wydawca:
    STE GROUP
    Tematy:
    tax
    tax management
    optimization
    Opis:
    Tax policy is associated with the use and application of taxes and their instruments, which serve to influence macroeconomic and microeconomic processes in the economy. We can derive the tax policy from the applied economic policy of the state. The objectives of economic policy are aimed in particular at strengthening the effectiveness of the market mechanism, reducing pension and property inequality, as well as strengthening the internal and external stability of the state. In securing them, the state must take into account many internal, as well as international aspects, focused not only on economic but also on political, social, defenses, ethical and other interests. The individual goals that the state sets by its economic policy can be effectively achieved through goal-oriented policies that form part of economic policy. The state’s social policy, unemployment policy, tax policy, etc. fulfil their role. These policies then have a retroactive effect on the economic policy of the state. The subject or goal of tax policy is the application of tax principles and measures so that taxes serve to promote the economic, social and political goals of the state.
    Źródło:
    Multidisciplinary Aspects of Production Engineering; 2020, 3, 1; 720--731
    2545-2827
    Pojawia się w:
    Multidisciplinary Aspects of Production Engineering
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Tax law as viewed by entrepreneurs
    Autorzy:
    Bagińska, Izabela
    Powiązania:
    https://bibliotekanauki.pl/articles/27313650.pdf
    Data publikacji:
    2022
    Wydawca:
    Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
    Tematy:
    system podatkowy
    optymalizacja
    ustawa podatkowa
    tax system
    optimization
    tax law act
    Opis:
    Purpose: Due to the fact that businesses operate in a very volatile and competitive environment, the purpose of this paper is to answer the research question, which was formulated as follows: "Is the tax law conducive to doing business in Poland?". Taking into account the current state of research and the experience of the author of the paper, as a person who runs a tax law office, the following hypothesis was formulated: "Variable and complicated tax regulations make it difficult to do business in Poland". It was assumed that the main purpose of the study is to present the subjective assessment of the surveyed entrepreneurs concerning the tax environment and knowledge of tax solutions to improve the tax settlement system. Design/methodology/approach: In order to achieve the presented goal, literature studies and legal acts concerning the analyzed area were used. For the purpose of examining the Polish tax system, a survey was carried out among the Silesian entrepreneurs. Its aim was to find out the opinion of entrepreneurs on the tax environment. Research methodology - a survey questionnaire containing 9 questions was used. The survey was anonymous. The questions were addressed to company owners. The survey was conducted between March 1 and March 22, 2022. Statistical analysis was also performed. Due to the scale used in the survey questionnaire, measures of correlation - Spearman's coefficient and φ -Yule’s coefficient as well as corresponding tests of significance were selected as appropriate tools for statistical analysis. Findings: The article presents the essence of the tax system and the results of the study aimed at getting to know the opinion of entrepreneurs on the tax environment. On this basis, it was found that the tax laws are extensive and changed too often, which adversely affects running a business. This is highly unfavourable to a sense of security in business. Research limitations/implications: The verification of empirical data concerning the analyzed research problem was based on the use of available data on existing tax laws in Poland. The tax laws of the last 2 years were analyzed. Their analysis confirmed that they are frequently changed. Practical implications: The results of the study show the complexity of the tax system. Analysis of the tax laws revealed that they are frequently changed and amended. Originality/value: The presented research and conclusions will provide practical guidance on the tax changes introduced over the last 2 years. This will increase the comfort of doing business. Based on the results of the analysis of taxes applied by entrepreneurs, it is concluded that frequent changes in tax laws and their misinterpretation have a large impact on the assessment of the entire tax system.
    Źródło:
    Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska; 2022, 158; 27--42
    1641-3466
    Pojawia się w:
    Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-4 z 4

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