Zarządzanie ryzykiem podatkowym z wykorzystaniem interpretacji podatkowych

Lidia Peretiatkowicz

Abstract

Purpose - The main purpose of this article is to present selected areas of the tax system, which could generate tax risks and methods of tax management. In particular, it has been characterized primary instrument of tax risk management - interpretation of tax. Design/Methodology/approach - The following research methods were used in the study: studies of literature on the subject, analysis of legislation relating to tax interpretation. Findings - The result of this study is to draw attention to the possibility of using interpretation of tax in tax management process. Originality/value -This paper have cognitive value about techniques for apply tax risk management based on interpretation of tax.