Słowa kluczowe
tax evasion
tax optimisation
business operation
white economy
Jak cytować
Abstrakt
The article is devoted to tax optimization in the relation do shadow economy performance. The importance of rule 2018/822 issued by ECOFIN has been highlighted. The characteristic finance transactions have been clarified providing the impact for tax optimization enlargement. The close attention was paid to the benefits due to the fact of minimization of tax obligations.
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Utwór dostępny jest na licencji Creative Commons Uznanie autorstwa – Użycie niekomercyjne 4.0 Międzynarodowe.
Prawa autorskie (c) 2025 Andrzej Buszko, Anna Firkowska