Niedojadło Joanna, Legal and illegal methods of tax burden reduction. The negative effect of tax avoidance and tax evasion

Undoubtedly paying taxes is one of the fundamental and inseparable duties related to the functioning of the state . By using this construction there is made compulsory transfer of income from taxpayers assets to the state budget. Therefore tax as non-equivalent benefit always causes limitation of consumption and generates taxpayers resistance. For a natural reaction in this regard is the desire of taxpayers to reduce imposed on them tax burden . There should be pointed out that every taxpayer has the right to choose the least taxed way. This unwritten rule is a consequence of the principle of freedom of contract and the principle of the statutory of the tax. Tax law usually identifies the situations, the occurrence of which gives rise to tax liability. In Polish tax law system there is lack of the provision or rule that the taxpayer is always obliged to create such situations . If there exist two different methods to allow the taxpayer to achieve the economic purpose, he is not...