Comrade Stalin changed nature and built dams on Volga. After the garbage of the beloved leader of the Korean Democratic People's Republic Kim Ir Sena wept nature, and the Sun for a minute stopped its run across the sky. Unfortunately. akin hagiographs are besides built on the Polish right.
This is the confession of 1 of the declared followers of Sławomir Mentzen:
Mentzen created a very dynamic taxation advisory firm (a listed company) that helps hundreds of thousands of entrepreneurs in Poland optimize taxes so that they pay them as small as possible. It is simply a large aid for the Polish economy, which allows us to make in Europe. erstwhile he manages to do the same by political means, erstwhile he becomes president or minister of finance and simplifys and reduces taxes, Poland will rapidly flourish economically.
I'll admit, I was sitting down. And with the chair. ;)
Until now in Poland, ZUS has been pursuing entrepreneurs (unfortunately, mostly self-employed and micro) who have believed in the optimization of ZUS years ago. My well-known evidence holder thanks to specified “optimisers” as Dariusz Frach (for the money he bought from Polish entrepreneurs from a home in Sheffield) or a resident of Kędzierzyn – Kozla Kazimierz Podcerkiwny (from 2013 to 2020 he extorted about 30 million PLN for fictional employment in Slovakia) owes ZUS about 0.5 million PLN. Net! With interest, it's more than a large bubble.
But everything was expected to be legal...
It is apparent that Dr. Sławomir Mentzen did not offer anyone any “optimization”.
Or at least on a scale described in the quoted post of the Świderski's GPS Grzeście.
The reality of Poland from 1990 to 2020 is 1 million miles from the world, which the Confederates imagined.
So-called. Free marketers (samotolibertarians, etc.) would most likely sign the opinion of SN justice Dr. Learned Hand:
“Minimizing taxation obligations in the usage of various kinds of reliefs, since the legislator introduced them, is neither immoral nor unlawful... inactive and again, the courts repeat that there is nothing dangerous about organizing their affairs to keep taxes as low as possible. Everyone does it and everyone does it well due to the fact that nobody is obliged to pay more taxes than the law requires: taxes are imposed extortion, not voluntary donations. Everyone can arrange their affairs so that their taxes will be as low as possible; he is not obliged to choose the pattern in which the state will receive the most."
Of course, if they knew her. ;)
Only that in Poland it is different from in Hameryka.
Not long ago, in the taxation Code, he threatened Article 24 b:
§ 1. taxation authorities and taxation control authorities, erstwhile settling taxation matters, will ignore the taxation effects of legal acts if they prove that the performance of those activities could not be expected to consequence in material benefits another than a simplification in the amount of the taxation liability, an increase in the loss, an increase in the excess or reimbursement of the tax.
§ 2. If the parties, erstwhile carrying out the legal act referred to in paragraph 1, have achieved the intended economical consequence for which another legal act or legal act is appropriate, the taxation consequences shall derive from that another legal act or legal act.
The practice of taxation authorities was simple to pain. You bought a car, entrepreneur? Or did you lease and lower your income like this?????
The clerk will tell you erstwhile that you would spend little on taxis. So all you wanted to do was cheat the tax!
So pay the taxation as if there was no deal. Your profit (and so tax!) is automatically increased by the cost of leasing or car purchase.
However, prof. Andrzej Zoll has led to the repeal of this provision (since 31 May 2004) but the practice of bodies is inactive the same.
Instead of taxation rulings, the taxation strategy refers to Article 58 KC.
§ 1. The legal activity contrary to the law or intended to circumvent the law is invalid unless the applicable provision provides for a different effect, in peculiar that the applicable provisions of the law are incorporated in place of invalid provisions.
§ 2. Legal action contrary to the principles of social coexistence is invalid.
§ 3. If only a part of the legal act is affected by nullity, the act shall stay in force for the another parts, unless it is apparent from the circumstances that, without the provisions affected, the act would not have been carried out.
The funniest (of course for a lawyer, not for an obliged one!) was the ruling of 9 January 2008 of SN III UK 74/07, in which it recognized the nullity of the contract, due to the fact that it violated all the normative and unnamed principles of social coexistence (...).
All of them!
When, in 1 of the pleadings, the organization referred to the words quoted above by Dr. Learned Hand in the opinion of the Polish court as valid before the courts of the Free World... it was only a demonstration that the law treats instrumentally, and therefore, in accordance with Article 58 of the KC, the legal act is invalid!
The conviction was maintained at higher instances.
That's the reality. Telling that this is simply a substance of the same economical doctrines by all governments of the III Republic are fairy tales.
The judgments quoted were not given by economists, but by independent courts.
However, according to the believer of “mentzenism” there is “tax optimization” in Poland!
That's bullshit, which can only stimulate the vote of young unemployed.
So, according to the "mentaries", would the 3rd power gotta recognise their economical concepts erstwhile winning elections?
But... wouldn't that then be a dictatorship precisely like that “smiled” one?
Of course, with another ideological concern, but equally far from democracy.
24.04 2025
Ps. By the way, it would be worth bringing Sławomir Jerzy Mentzen's PhD work closer. Written for more than 2 years (from 19.12.2012 to 25.02.2015) under the direction of Prof. Józef Stawicki is entitled: Optimizing the level of public debt in the light of mathematical economics.
A brief description of it can be found on the Polish discipline website.
The main nonsubjective of the work is to effort to show, utilizing methods of mathematical economics, the existence of an optimal amount of public debt and critical value, after exceeding which the state must declare a repudiation due to excessive debt, in selected economical models with public debt. It must be noted that the intent of the work is not to find the values of these levels. Additional work objectives are: to find the impact of public debt on economical growth and on the cost of servicing debt utilizing econometric methods, to present selected contemporary public debt models utilizing a akin methodology and to build a fresh public debt model. The effort to verify the main investigation hypothesis with the following content: On the basis of mathematical economics, erstwhile adopting certain models, there is an optimal level of public debt and a critical level, after which the state must go bankrupt. The scope of this work is 4 chapters. Chapter 1 presents the achievements of economical explanation in the field of public debt. David Ricardo, classical economics, Robert Barro, James Tobin, was briefly described. The concept of a sustainable budget has besides been addressed. Chapter 2 is statistical-econometric. In the first part, the results of the studies on the impact of public debt on growth have been presented. The data utilized and the calculation method to conduct a survey on the impact of debt on economical growth were then described. The impact of public debt on bond interest and economical growth was calculated utilizing the Generalised Moments Method (GMM) and compared to the results of the latest planet literature. The following section cites studies to measurement the impact of public debt on bond interest and describes the results of the State re-pudiation impact studies. Chapter 3 describes 3 models of endogenous economical growth with public debt created by Braüninger and Greiner and the public debt model proposed by Mayr. The models were enriched with comments, more detailed versions of equation conversions and extended versions of claims. As a result, they are more understandable to the reader. Chapter 4 consists of 2 chapters. They are the most crucial part of the work. The first section describes the proposed linear model setting the optimal level of public debt. The linearity of the model is to build it from linear differential equations, so it has analytical solutions. The second sub-chapter presents a model constructed of non-linear differential equations to find optimal and critical levels of public debt. Optimal control explanation was utilized to find the optimal and critical level of public debt.
With specified economical interests (I do not say that unnecessary) Sławomir Mentzen can optimize taxes????
