Abstract:

The issue of tax avoidance by companies is an important topic from the perspective of sealing the tax system in Poland. Budget revenues from corporate income tax (CIT) are an important element of the revenue side of the state budget. On the other hand, there is a clear tendency to reduce the tax burden on companies. The cash saved, in the form of a reduced tax burden, can be a significant development impulse for companies. In the situation of tax avoidance focused on the increase the market value of an enterprise, these activities have social acceptance, in the case of exclusive consumption of tax savings by the owners, these activities may be controversial. In the article Authors focus on the topic of tax avoidance by companies, which is not synonymous with tax fraud, but the optimal use of tax tools from the companies’ perspective.