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The Problematic Aspects of Tax Scheme Reporting in Poland from 2019 to 2023 Cover

The Problematic Aspects of Tax Scheme Reporting in Poland from 2019 to 2023

WSB Journal of Business and Finance
Volume 60 (2026): Issue 1 (January 2026)
By: Iga Prabucka  
Open Access
|Mar 2026
DOI: https://doi.org/10.2478/wsbjbf-2026-0005 | Journal eISSN: 2657-4950
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Language: English
Page range: 24 - 34
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 Iga Prabucka, 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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