Creating Expert Knowledge on Aligning Tax Systems With Corporate Business Strategies

Abstract

The article presents the possibilities of creating expert knowledge on aligning tax systems with corporate business strategies which can help identify new perspectives for the management of companies in the changing legal environment in which they operate. The lack of comprehensive theoretical research on creating expert knowledge regarding the alignment of tax systems with business strategies has led to an attempt at theoretical analysis and empirical research to fill an identified gap on this matter by deepening the understanding of the knowledge creation processes in this area. The considerations made are based on empirical research conducted in 250 companies that use tax systems in their business strategy. The research procedure involved conducting a survey among randomly selected large and medium-sized Polish enterprises, using the CATI Support method, taking into account the Mann-Whitney U test. This article supports the current view that a higher level of alignment between tax systems and business strategy is more likely to affect large companies than medium-sized ones. What is more, the issue of creating expert knowledge on aligning tax systems with corporate business strategies is important and topical, as there are differences in the perception of the alignment between tax systems and corporate business strategy between corporate executives and tax professionals.