税务风险管理过程中的税务优化。税收法律分析和选定的管理问题

Sylwia Skrzypek-Ahmed, Piotr Zientarski, Anna Paździor, Jerzy Choroszczak, Paweł Barwiak
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引用次数: 0

摘要

文章旨在从理论上介绍如何通过适当构建法律法规以及企业的法律和组织形式,从法律上优化对企业家收入的征税。文章还介绍了税务管理中的税务风险问题。管理的目标是降低经济风险并防范其后果。因此,我们将现有需求归纳为两大类,某些类型的研究与之相对应。第一种是与理论或认知性质的需求相结合,即包括与某一特定科学的发展相关的所有需求。所得税也会对企业家的资产(权益)产生负面影响。财富减少的原因是,如果是资本公司,企业家既要负担财富税,又要负担公司所得税;如果是合伙企业,则要负担向合伙人分红的个人所得税。它们的实现是随机的,即所谓的双重随机性--事件(冲突)发生的时间及其深度,即后果,都是未知的。这些影响主要是财务影响(产生欠款、经济制裁等),但也可能涉及信誉损失等。重要的是,这两种风险都与不确定性有关,但各自具有不同的不确定性。投机风险与非法行为是否会曝光的不确定性有关。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Tax optimisation in the tax risk management process. Tax-legal analysis and selected managerial issues
The aim of the article is to theoretically present ways of legally optimising the taxation of entrepreneurs' income, by using the appropriate construction of legal regulations and legal and organisational forms of business. The issues of tax risk in the context of tax management are also presented. The goal of management is to reduce economic risk and to protect against its consequences.Research in the social sciences, is inspired by numerous and diverse needs. Therefore, we will reduce the existing needs to two main types, to which certain types of research correspond. The first is combined with needs of a theoretical or cognitive nature, that is, it includes all those needs that are associated with the development of a particular science. The second is combined with the various needs of practice.Income taxes also have a negative impact on the assets (equity) of entrepreneurs. The reduction in wealth results from the burdening of entrepreneurs with both wealth taxes and corporate income tax in the case of capital companies and, in the case of partnerships, with personal income tax for distributions made to partners.Both of these risks describe a potential reality, i.e. the possibility of coming into conflict with the tax authorities. Their realisation is random, with the so-called double randomness - both the timing of the event (conflict) and its depth, i.e. the consequences, are unknown. These effects are mainly financial (arrears incurred, financial sanctions, etc.), although loss of credibility, for example, may also be involved. Importantly, both risks are linked to uncertainty, but each with a different one. Speculative risk is linked to the uncertainty of whether an illegal act will come to light.
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