Abstract:

The goal of this article is to present the impact of introducing the obligation to report tax schemes as an example of changes in tax law on the opinions and reactions of accountants. The intended goal was achieved as a result of research using the following research methods: a survey and an interview questionnaire. The research was conducted mainly among accountants employed in the accounting departments of enterprises and in accounting offices located throughout Poland. Key research results have allowed the formulation of new research hypotheses, which will be verified in subsequent stages of the research, namely as a result of introduced changes in tax law: (1) the desire to use aggressive and normal tax optimization, as well as the use of services of specialised entities; (2) on the tax and legal advisory market, the provision of services in the field of tax planning or support in creating structures increasing the level of effectiveness of tax settlements is being abandoned.