Zeszyty naukowe
Autor: Anna Rosa, Wojciech Rosa 71
Strony: 71-80
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THE LEGAL FORM CONSTRUCTIONS OF ENTREPRENEURIAL ACTIVITY USED IN THE TAX OPTIMIZATION

Summary
Any person operating a business has to pay tax obligations. Source of savings for the company may be tax optimization allows to reduce the tax burden and improve the company’s fi nancial results. Among the instruments of the tax optimization can be change of legal form, or relocation to the country applying the more lenient tax policies. The paper presents a method to minimize the tax burden, and also presents Cyprus, which can be used in the tax structure to reduce taxes legally payable by the company.