Abstract The article aims to present issues related to tax optimization in Poland as well as mechanisms that limit aggressive tax avoidance. The research problem focuses on the complexity of the Polish tax system and the possibilities for legally reducing tax liabilities under applicable national laws and international regulations. To address this research problem, several methods were employed: critical analysis of the literature, legal provisions (the Polish Constitution, the Tax Ordinance, tax laws, and implementing acts), as well as international and domestic reports (e.g., Tax Foundation, Warsaw Enterprise Institute), and case law at both national and European levels. Additionally, a comparative method was used to assess the Polish tax system in the context of foreign solutions. The analysis revealed that the Polish tax system has relatively moderate income tax rates compared to those of other European countries. However, its complexity and the multitude of levies reduce transparency and make it less taxpayer-friendly. The article discusses tools for legal tax optimization, such as the choice of taxation form, business organizational and legal structures, utilization of tax reliefs, and income and expense planning, demonstrating that tax optimization is possible within the limits of the law. At the same time, mechanisms that limit aggressive tax planning are presented, including anti-abuse clauses (GAAR, MAAR), transfer pricing regulations, and international provisions (BEPS, CRS), highlighting the importance of balancing effective tax planning with compliance to safeguard the interests of both the state and taxpayers.
Semmerling et al. (Thu,) studied this question.