Forma opodatkowania działalności gospodarczej jako instrument optymalizacji podatkowej

Abstract

Abstract: Purpose – In this article, the author focuses on tax optimization issues in the context of choosing a form of income taxation. For this purpose, there were presented forms of income taxation available to natural persons in the Polish tax system. Design/methodology/approach – The article simulates the level of taxation for various forms of taxation, depending on the amount of income, costs, employment and kind of business activity. Findings – The conclusion is that a company which optimizes the level of taxes must, in financial planning, analyze the level of taxation based on the key parameters affecting its financial result, in particular its revenues and costs. Originality/value – The article states that only constant monitoring of business data enables an optimal and customized tax form that minimizes tax burden, and ipso facto maximizes the net profit.