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    Wyświetlanie 1-13 z 13
    Tytuł:
    A model of aggressive tax optimization with the use of royalties
    Autorzy:
    Kutera, Małgorzata
    Powiązania:
    https://bibliotekanauki.pl/articles/522304.pdf
    Data publikacji:
    2017
    Wydawca:
    Uniwersytet Ekonomiczny w Katowicach
    Tematy:
    Multinationals
    Royalties
    Tax avoidance
    Tax optimization
    Opis:
    Aim/purpose – Today, international capital flows play a leading role in shaping global economic relations and directly impact the budgets of many states. What is of major importance in this process are the differences and legal loopholes in tax systems of individual states, which allow profits to be taxed at the minimum percentage rate. Tax avoidance is particularly popular among corporations operating in global markets, which use various mechanisms for this purpose. The main aim of this article is to present a model of aggressive tax optimization based on the flow of royalties in supranational groups. Design/methodology/approach – The description of the model was preceded by a detailed analysis of transactions concluded between companies in connection with the current tax regulations effective in particular countries. The key tool was an analysis of case studies of tax optimization mechanisms used by the largest multinational corporations, mainly Google, Apple, Facebook and Microsoft. The main source of data consisted in the reports of OECD on this topic, the annual 10-K financial statements filed with the SEC by Google Inc. (Alphabet Inc.) and detailed legal regulations on taxing international transactions. Findings – The popular mechanisms of tax avoidance include the skillful use of transfer pricing, fees for intangible services, royalty transfers, establishing offshore companies, the flow of loans and dividends. The most important of them are royalty transfers, which have been used by every company analyzed. The most effective model in this regard was established by Google. It is based on a network of subsidiaries registered mainly in Ireland and the Netherlands which apply preferential rules to tax such transactions. Research implications/limitations – The exact identification of tax avoidance mechanisms used in practice allows gaps in tax law to be identified and hence charts the directions of the necessary legislation changes. It also allows the losses of the budgets of individual states to be assessed. However, one must be aware that the complete elimination of aggressive tax optimization is impossible. This is because it represents one of the basic areas of effective financial management at enterprises. Originality/value/contribution – The scope of this article fills, to some extent, the research gap that exists in connection with publicizing tax avoidance mechanisms, the detailed presentation of transactions and the tax benefits resulting from them.
    Źródło:
    Journal of Economics and Management; 2017, 30; 85-98
    1732-1948
    Pojawia się w:
    Journal of Economics and Management
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    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:
    Tax Sparing Credit Clauses and Advance Pricing Agreements as Important Instruments for Tax Optimization
    Autorzy:
    Gajewski, Dominik
    Powiązania:
    https://bibliotekanauki.pl/articles/643480.pdf
    Data publikacji:
    2018-12-17
    Wydawca:
    Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
    Opis:
    The article is devoted to instruments used by international holding companies in their tax optimization strategies. Some of the most commonly adopted instruments include: tax sparing credit clauses and advance pricing agreements. They are particularly frequently used by related entities operating on the territory of the European Union. The article presents an analysis of these constructions with particular indication of tax effects that have a significant influence on reduction of tax liabilities of related entities operating in various residences for tax purposes. The author demonstrates how these instruments can be adopted in various ways, which are often extremely different from the legislator's intention.
    Źródło:
    Financial Law Review; 2018, 12, 4; 17-27
    2299-6834
    Pojawia się w:
    Financial Law Review
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Tax management in an enterprise
    Autorzy:
    Król, Sylwia
    Powiązania:
    https://bibliotekanauki.pl/articles/1177364.pdf
    Data publikacji:
    2018
    Wydawca:
    Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
    Tematy:
    tax optimization
    tax planning
    tax risk
    tax strategy
    Opis:
    Every business sets goals for itself in the course of its operations. One of them is to maintain financial liquidity and strive for profit optimization. It is worth noting, however, that in achieving these goals, taxes play a decisive role. One of the problems that arise in managing an enterprise is a considerable tax burden that affects the company's financial problems. However, in the Polish tax law system, there are ways that give the entrepreneur the opportunity to choose the place of running a business, how to settle taxes, and the possibility of deciding on the legal form of economic activity. Each of these choices affects the size of tax burdens and the financial situation of a given enterprise.
    Źródło:
    World Scientific News; 2018, 104; 299-312
    2392-2192
    Pojawia się w:
    World Scientific News
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    THE INDIVIDUAL TAXPAYER UTILITY FUNCTION WITH TAX OPTIMIZATION AND FISCAL FRAUD ENVIRONMENT (Funkcja indywidualnej uzytecznosci podatnika z uwzglednieniem optymalizacji i oszustw podatkowych)
    Autorzy:
    Pankiewicz, Pawel
    Powiązania:
    https://bibliotekanauki.pl/articles/599718.pdf
    Data publikacji:
    2011
    Wydawca:
    Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
    Tematy:
    TAX EVASION
    TAXATION THEORY
    TAXPAYER UTILITY
    Opis:
    In this paper I examine a taxpayer utility function determined by the extended set of variables - i.e. consumption, labor and tax-evasion propensity. This constitutes the main framework for the analysis of taxpayer's decision making process under assumption that in the economy there exist two main reduction methods: a) access to tax optimization techniques, which may decrease effective tax burden and are fully compliant with binding laws, but generate transactional costs and 2) possibility of fiscal fraud - in particular tax evasion, as the alternative method of reducing tax due, which has no direct transactional costs, but involves tax litigation risk.
    Źródło:
    Finansowy Kwartalnik Internetowy e-Finanse; 2011, 7, 3; 52-58
    1734-039X
    Pojawia się w:
    Finansowy Kwartalnik Internetowy e-Finanse
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Selected methods of countering treaty shopping in the context of cross-border activity of groups of companies
    Wybrane metody przeciwdziałania zjawisku treaty shopping w kontekście działalności transgranicznej grup kapitałowych
    Autorzy:
    Gajewski, Dominik Jan
    Powiązania:
    https://bibliotekanauki.pl/articles/1886460.pdf
    Data publikacji:
    2021-04-30
    Wydawca:
    Polskie Wydawnictwo Ekonomiczne
    Tematy:
    tax
    CIT
    treaty shopping
    tax optimization
    holding
    podatek
    optymalizacja podatkowa
    Opis:
    The subject-matter of the elaboration is the mechanism of treaty shopping which is used not only for tax optimization but also tax avoidance. The main beneficiaries of this mechanism are groups of companies running cross-border activity. A special aspect that undergoes analysis in this article are the methods of countering treaty shopping. The issue is directly concerned with the aspects of both domestic tax law and international double taxation agreements. The mechanism of treaty shopping is also connected with the problem of withholding tax. The purpose of the elaboration is to evaluate the effectiveness of the methods of countering treaty shopping in connection with the operation of international holding companies.
    Przedmiotem opracowania jest mechanizm treaty shopping, który wykorzystywany jest nie tylko do optymalizacji opodatkowania, ale również do unikania opodatkowania. Głównym beneficjentem tego mechanizmu są grupy kapitałowe funkcjonujące transgranicznie. Szczególnym aspektem analizowanym w artykule są metody przeciwdziałania treaty shopping. Z problematyką tą bezpośrednio związane są aspekty zarówno z zakresu wewnątrzkrajowego prawa podatkowego, jak i międzynarodowych umów o unikaniu podwójnego opodatkowania. Z mechanizmem treaty shopping wiąże się również problematyka podatków potrącanych u źródła. Celem opracowania jest ocena skuteczności metod przeciwdziałania treaty shopping na gruncie działalności holdingów międzynarodowych.
    Źródło:
    Przegląd Ustawodawstwa Gospodarczego; 2021, 4; 10-16
    0137-5490
    Pojawia się w:
    Przegląd Ustawodawstwa Gospodarczego
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Controlling the tax burden of the enterprise in the reality of Ukrainian legislation
    Autorzy:
    Alyeksyeyev, Ihor
    Paranchuk, Stepan
    Chervinska, Oksana
    Powiązania:
    https://bibliotekanauki.pl/articles/949677.pdf
    Data publikacji:
    2018
    Wydawca:
    Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
    Tematy:
    tax system
    the tax burden
    tax planning
    tax optimization
    tax incentives
    Opis:
    The essence of the “tax burden” is revealed in the paper. The formulas for the determination of an integral and particular tax burden for businesses, who pay taxes on the common system of taxation, are offered. Some measures of optimization of the tax burden in order to stimulate entrepreneurial activity of domestic enterprises, including local and macroeconomic optimization measures, are proposed. The tax burden on enterprise in the form of tax rates in other countries is also presented.
    Źródło:
    Financial Sciences. Nauki o Finansach; 2018, 23, 1; 22-32
    2080-5993
    2449-9811
    Pojawia się w:
    Financial Sciences. Nauki o Finansach
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Holding company as a special form of tax optimization used in selected European countries
    Spółka holdingowa jako szczególna forma optymalizacji podatkowej wykorzystywana w wybranych państwach europejskich
    Autorzy:
    Gajewski, Dominik Jan
    Powiązania:
    https://bibliotekanauki.pl/articles/1052630.pdf
    Data publikacji:
    2020-05-31
    Wydawca:
    Polskie Wydawnictwo Ekonomiczne
    Tematy:
    international tax law
    tax planning
    holding company
    międzynarodowe prawo podatkowe
    planowanie podatkowe
    spółka holdingowa
    Opis:
    The subject-matter of the article is a holding company used by entities with cross-border capital links. Employment of this mechanism is a significant solution adopted in tax optimization strategies. The tax effectiveness of this solution is closely connected with certain tax jurisdictions in Europe. Undoubtedly, it is an innovative hybrid solution. This article analyses the multifaceted nature of the practice of using a holding company. The specific nature of the tax legislation applicable in individual European countries (with particular attention paid to tax havens) is of key importance for the tax effectiveness of a holding company.
    Przedmiotem artykułu jest spółka holdingowa wykorzystywana przez podmioty powiązane kapitałowo transgranicznie. Wykorzystanie tego mechanizmu jest istotnym rozwiązaniem wykorzystywanym w strategiach optymalizacji podatkowej. Efektywność podatkowa tego rozwiązania jest ściśle związana z wybranymi jurysdykcjami podatkowymi w Europie. Niewątpliwie jest to rozwiązanie nowatorskie i mające charakter hybrydowy. W artykule poddany został analizie wieloaspektowy charakter wykorzystywania spółki holdingowej. Specyfika ustawodawstw podatkowych w poszczególnych państwach europejskich (ze szczególnym uwzględnieniem rajów podatkowych) będzie miała kluczowe znaczenie dla efektywności podatkowej spółki holdingowej.
    Źródło:
    Przegląd Ustawodawstwa Gospodarczego; 2020, 5; 27-32
    0137-5490
    Pojawia się w:
    Przegląd Ustawodawstwa Gospodarczego
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Internationalization of Countering Dishonest Tax Practices
    Autorzy:
    Matras, Tomasz
    Powiązania:
    https://bibliotekanauki.pl/articles/28411083.pdf
    Data publikacji:
    2022
    Wydawca:
    Uniwersytet Mikołaja Kopernika w Toruniu. Wydawnictwo UMK
    Tematy:
    internationalization
    Organization for Economic Co-operation and Development
    Common Reporting Standard
    exchange of financial information
    taxes
    tax optimization
    Opis:
    According to the estimates from 2013, 8 per cent of the global capital was located in the so-called ‘offshore zones’, or jurisdictions used for tax optimization, which was $7.6 trillion at the time. Locating funds in tax havens resulted in a reduction of revenue in the relevant jurisdictions of between $500 billion and $600 billion per year. International community has recognized the need to adopt international regulations to counteract the erosion of the tax base. For this purpose, the Common Reporting Standard (CRS) was adopted in 2014. The main idea behind implemented changes was to have an effective exchange of financial information between national tax authorities. This article provides information on the reasons for the adoption of the standard in 2014 and the practice of financial information exchange after 2017. Additionally, data on the effectiveness of exchange of information and critical analysis of some aspects of the functioning of the CRS were presented. The assumptions of the article are presented in terms of internationalization, given the fact that counteracting dishonest taxpayers has shifted from the national to the international level in recent years.
    Źródło:
    Historia i Polityka; 2022, 42 (49); 55-68
    1899-5160
    2391-7652
    Pojawia się w:
    Historia i Polityka
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Transfer Pricing as an Institution Supporting the Anti-Optimization Clause in Counteracting Tax Avoidance
    Autorzy:
    Wach, Tomasz
    Powiązania:
    https://bibliotekanauki.pl/articles/2159865.pdf
    Data publikacji:
    2022-03-31
    Wydawca:
    Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
    Tematy:
    tax avoidance
    harmful tax competition
    tax evasion transfer pricing
    Opis:
    The purpose of this study is to show the relationship between transfer pricing regulations and the anti-tax avoidance clause. The paper discusses the axiology of legal regulations aimed at counteracting tax avoidance practices and the use of non-market prices in relations between related entities. An attempt was made to present the concept of the phenomenon of harmful tax competition, also the essence of tax avoidance, and to contrast this concept with the phenomenon of tax evasion. The phenomenon of tax optimization was also indicated. The relationship between the provisions of the general anti-optimization clause and transfer prices that determine the appropriate state of prices between related entities within the meaning of tax law was also subjected to a detailed analysis.
    Źródło:
    Financial Law Review; 2022, 25, 1; 110-125
    2299-6834
    Pojawia się w:
    Financial Law Review
    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
    Tytuł:
    Current situation and optimization of inland waterway Infrastructure financing
    Autorzy:
    Miloslavskaya, S.
    Plotnikova, E.
    Powiązania:
    https://bibliotekanauki.pl/articles/375542.pdf
    Data publikacji:
    2018
    Wydawca:
    Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
    Tematy:
    inland waterway transport
    inland waterways
    infrastructure
    lack of financing
    public-private partnership
    tax for use of infrastructure
    investments
    transport wodny śródlądowy
    śródlądowe drogi wodne
    infrastruktura
    Opis:
    This paper explores and summarizes the experience of financing water transport infrastructure of a number of countries with developed network of inland waterways, namely the USA, Russia and Germany. The purpose of the work is to generalize current situation and find ways of optimization of inland waterway transport infrastructure financing. The first part of the paper analyses the state of inland waterways infrastructure. The next part describes the existing financing systems. The last part examines the main problems that hamper the development of the industry and looks for possible ways to solve them.
    Źródło:
    Transport Problems; 2018, 13, 3; 51-63
    1896-0596
    2300-861X
    Pojawia się w:
    Transport Problems
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-13 z 13

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