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Purpose of this study is to give an insight into the issues of regulations in Polish tax law and its amendments which affect entrepreneurs. It is also important to bring focus on the fact that this law is not easy and comprehensible to entrepreneurs. It often hinders business operations and it even encourages making use of situations not always lawful or desired by legislators. Research methodology was based on the use of available date on applicable tax legislative acts in Poland. The emphasis was principally placed on examination and analysis of existing regulations governing tax law over almost fifteen recent years. When analyzing legal regulations it became evident how often they were amended and corrected; perhaps they should be rewritten from scratch in a plain and lucid language, although relevant authorities show no political will in this respect. The problem was addressed on the basis of available source materials from this area. Research findings suggest the complex nature of Polish tax legal regulations as well as difficulties of its application by entrepreneurs. It is apparent that there is little awareness of the need to pay taxes and related obligations. Importance should be given to informing society about the manner in which money generated from taxes is used and disbursed. Therefore, it would be essential to start raising awareness of the meaning of tax burdens and warning of effects produced by tax evasion or tax avoidance. Originality/value of the paper lies in the fact that it addresses the problems of tax loopholes occurring in the law as well as possibilities of optimization or tax evasion. The downside inherent to the Polish tax system is an ambivalent approach to the 22 Magdalena Kowalczyk use of tax loopholes and tax avoidance. It is not regarded as something detrimental that should be combated. Sanctions for abuse of the tax law are not overly acute when compared to penalties for other crimes or offences, e.g. those governed by the Criminal Code. It is commonly apposite to underrate taxes or depart from tax payment. This does not facilitate the work of the fiscal authorities. Additionally, these authorities tend to be overstaffed.

zeszyty naukowe wydziału nauk ekonomicznych i zarządzania uniwersytet szczeciński. finanse, rynki finansowe, ubezpieczenia/zeszyty naukowe. finanse, rynki finansowe, ubezpieczenia

Tax law as an entrepreneur’s enemy or an ally