Tax optimization management in the context of shadow economy performance

The article is devoted to tax optimization in the relation do shadow economy performance. The importance of rule 2018/822 issued by ECOFIN has been  highlighted. The characteristic finance transactions have been   clarified providing the impact for tax optimization enlargement. The close attention...

Full description

Saved in:
Bibliographic Details
Main Authors: Andrzej Buszko, Anna Firkowska
Format: Article
Language:English
Published: University of Applied Sciences in Bielsko-Biała 2025-07-01
Series:Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Subjects:
Online Access:https://www.asej.eu/index.php/asej/article/view/840
Tags: Add Tag
No Tags, Be the first to tag this record!
_version_ 1849228942772273152
author Andrzej Buszko
Anna Firkowska
author_facet Andrzej Buszko
Anna Firkowska
author_sort Andrzej Buszko
collection DOAJ
description The article is devoted to tax optimization in the relation do shadow economy performance. The importance of rule 2018/822 issued by ECOFIN has been  highlighted. The characteristic finance transactions have been   clarified providing the impact for tax optimization enlargement. The close attention was paid to the benefits due to the fact of minimization of tax obligations.
format Article
id doaj-art-7bf61fc8d8974e028722c21abc6be1bf
institution Kabale University
issn 2543-9103
2543-411X
language English
publishDate 2025-07-01
publisher University of Applied Sciences in Bielsko-Biała
record_format Article
series Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
spelling doaj-art-7bf61fc8d8974e028722c21abc6be1bf2025-08-22T10:14:58ZengUniversity of Applied Sciences in Bielsko-BiałaZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej2543-91032543-411X2025-07-0129110.19192/wsfip.sj1.2025.11Tax optimization management in the context of shadow economy performanceAndrzej Buszko0Anna Firkowska1Pomeranian UniversityPomeranian University The article is devoted to tax optimization in the relation do shadow economy performance. The importance of rule 2018/822 issued by ECOFIN has been  highlighted. The characteristic finance transactions have been   clarified providing the impact for tax optimization enlargement. The close attention was paid to the benefits due to the fact of minimization of tax obligations. https://www.asej.eu/index.php/asej/article/view/840shadow economytax evasiontax optimisationbusiness operationwhite economy
spellingShingle Andrzej Buszko
Anna Firkowska
Tax optimization management in the context of shadow economy performance
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
shadow economy
tax evasion
tax optimisation
business operation
white economy
title Tax optimization management in the context of shadow economy performance
title_full Tax optimization management in the context of shadow economy performance
title_fullStr Tax optimization management in the context of shadow economy performance
title_full_unstemmed Tax optimization management in the context of shadow economy performance
title_short Tax optimization management in the context of shadow economy performance
title_sort tax optimization management in the context of shadow economy performance
topic shadow economy
tax evasion
tax optimisation
business operation
white economy
url https://www.asej.eu/index.php/asej/article/view/840
work_keys_str_mv AT andrzejbuszko taxoptimizationmanagementinthecontextofshadoweconomyperformance
AT annafirkowska taxoptimizationmanagementinthecontextofshadoweconomyperformance