TY - JOUR
TI - Selected Problems of the Phenomenon of Minimizing Tax Burdens
AU - Drywa, Anna
TI - Selected Problems of the Phenomenon of Minimizing Tax Burdens
AB - The aim of this article is to reflect upon the selected problems of the phenomenon of minimizing the tax burdens. It analyses the nature of the phenomenon, its causes and consequences.
Taxpayers increasingly more often undertake actions aimed at minimizing or even eliminating tax burdens. At the same time, it is expected that as a result of the dissemination of knowledge about the techniques of minimizing the tax burdens, the availability of professional advisory in this aspect, the phenomenon will become even more common than it is now. It bears serious consequences in the form of subsequent lowering of public income. It is therefore necessary to pay attention to this problem and to take thoughtful actions in order to limit this phenomenon.
VL - 2016
IS - Issue 3 (3)/2016
PY - 2016
C1 - 2299-6834
SP - 25
EP - 36
UR - https://ejournals.eu/en/journal/financial-law-review/article/selected-problems-of-the-phenomenon-of-minimizing-tax-burdens
KW - minimizing tax burden
KW - tax
KW - tax evasion
KW - tax optimization
KW - tax avoidance