| Summary: | The importance of taxation has always had a dual side. While the state is interested in
increasing its budget revenues by influencing taxability, taxpayers are interested in reducing their
tax obligations. In this regard, the concept of tax optimization has different meanings depending on
the interests of the parties concerned. This paper presents a literature review on tax optimization
issues and highlights opportunities or challenges associated with tax mechanism. Tax compliance
methods, tax avoidance or fraud are subjects of particular attention. Topics such as the impact of
taxation on business organization forms, complexity of regulations, tax havens, cryptocurrency and
transfer prices are competing to clarify the meaning of tax optimization and to receive theoretical
approaches and practical examples of interest to both scholars and professionals involved in tax
practice.
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