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Legal Tax Optimization in Poland: An Effective Tool within the Limits of the Law Cover

Legal Tax Optimization in Poland: An Effective Tool within the Limits of the Law

WSB Journal of Business and Finance
Volume 60 (2026): Issue 1 (January 2026)
By: Anna Semmerling and  Igor Semmerling  
Open Access
|Mar 2026

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DOI: https://doi.org/10.2478/wsbjbf-2026-0003 | Journal eISSN: 2657-4950
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Language: English
Page range: 11 - 17
Published on: Mar 17, 2026
Published by: WSB Merito University in Gdansk
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
tax optimization,
Polish tax system,
tax avoidance,
GAAR,
MAAR,
tax law compliance,
tax planning,
CIT,
PIT,
Estonian CIT,
tax reliefs,
anti-abuse regulations,
BEPS,
CRS,
tax system complexity,
tax burden,
transfer pricing,
tax havens,
international tax regulations
Related subjects:
Business and economics,
Political economics,
Political economics, other,
Business management,
Business management, other,
Mathematics and statistics for economists,
Mathematics,
Statistics

© 2026 Anna Semmerling, Igor Semmerling, published by WSB Merito University in Gdansk
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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