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  1. 1 Burchart R.

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Analysis of Selected Instruments for Managing the Tax Risk in the Company

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Burchart R.
Olsztyn Economic Journal
|
2011
|
vol. 6
|
issue 2
289-302
EN
Planning, optimisation and tax risk are the fundamental components of tax risk management. Written individual interpretations represent one of the most frequently used instruments of tax risk management in Poland. They are a mass and highly popular means of mitigating the consequences of ambiguities in the tax law net to the explanations by the National Tax Information Service, general interpretations or the application for establishing overpayment that are the subject of consideration of this paper.
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