Język Polski
English
Published
:
2010-08-30
Tax Risk in the Activity of Enterprises in Poland
Adam Pluta
Abstract
The article discussed the issue of tax risk and ways to eliminate it. In the first part there was the concept of risk defined which accompanies the planning and decision-making businesses, and defines one of its type - the tax risk. In the following part of the work there was presented the source of tax risk of an external and an internal character. Presented are also tools which enables reduction of tax risks, including, inter alia, highlighted the procedures existing in the national tax system: interpretations of tax law, advance pricing agreements and the National Tax Information. (original abstract)Keywords:
Tax risk, Enterprise riskDetails
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Citation rules
Pluta, A. (2010). Tax Risk in the Activity of Enterprises in Poland. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 29(29). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1571