Opportunity to apply international tax arbitrage by micro, small and medium sized enterprises in order to optimise tax-related cost of car use

Abstract

The article is aimed at evaluating international tax arbitrage application
to optimise tax costs of using cars for business purposes by micro, small and
medium-sized (MMSE) enterprises. The main part of the work is devoted
to analysing economic and fiscal aspects of tax liabilities connected with
registering cars in a related business entity operating in the Czech Republic.
The evaluation of the issue is preceded by a presentation of an international
tax arbitrage definition, a description of macroeconomic conditions for

purchasing cars in Poland and an overview of the evolution of current and
forthcoming fiscal regulations influencing conditions for using cars by domestic
and foreign MMSE firms.