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Optymalizacyjne zachowania podatkowe gospodarstw domowych

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Krasucka M.

Nauki o Finansach

2011

issue 6

193-207

The article presents the issue of the tax behaviours of households oriented towards the optimisation of tax burden. The author shows how tax attitudes and behaviours are influenced by such factors as the strictness of the tax system and willingness to co-operate. Besides this, she presents the problem of tax planning. Using personal income tax as an example, the article presents available solutions allowing active taxpayers to pursue a strategy oriented towards the optimisation or reduction of the amount of paid taxes. The conducted analysis seems to indicate that the execution of a long-term tax burden optimisation strategy is possible practically in a limited scope and available to those households which achieve capital income, income from property rental or those undertaking to conduct business activities.

THE MIX OF ACCOUNTANCY POLICY AND TAX STRATEGY IN COMPANY'S FINANCIAL RESULT (Wybor polityki rachunkowosci i strategii podatkowej a wynik finansowy przedsiebiorstwa)

100%

Marciniak R.

Contemporary Economics

2009

issue 3(11)

115-132

The use of legally possible accountancy methods may influence entrepreneurs' real economic situation as well as their ability to perform in the future. This article presents an introduction to the problems of decision dilemmas in the area of balance law. A future result-oriented approach to the accountancy policy requires devising a method chich would help choose an optimal variant among the least risky ones. Since a choice dilemma deals with future and uncertain events, it is necessary to apply statistical analysis with its rules of inference. Because of the changing environment, this issue poses a complex decision problem in conditions of uncertainty. It, therefore, means that the rules of probability theory need to be used in the inference process. With subjective probability it is then possible to calculate the value of expected profits and define the risk of the variants within the discussed accountancy policy.

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Optymalizacyjne zachowania podatkowe gospodarstw domowych

THE MIX OF ACCOUNTANCY POLICY AND TAX STRATEGY IN COMPANY'S FINANCIAL RESULT (Wybor polityki rachunkowosci i strategii podatkowej a wynik finansowy przedsiebiorstwa)