The impact of tax optimization on the picture of the financial position of enterprises

The paper discusses the impact of tax optimization in the area of corporate income tax on the picture ofthe company's financial position. The purpose of the article is to answer the question whether the introductionof a preferential, reduced rate of corporate income tax for small taxpayers affected the dynamicsof revenues from sales and financial results presented by enterprises. The study used the histogram analysismethod and U Mann-Whitney's non-parametric test for independent trials. The article confirmed thethesis that the application of a preferential tax rate with a simultaneous rigid revenue criterion resulted ina reduction in the dynamics of sales revenues in the research sample entities. At the same time, it wasproved that despite the decrease in sales revenue, the net profit of entities using the preferential rate wasimproved. The original contribution of the work is the application of the original research methodology.