Abstract
The amount of tax liability fundamentally affects economic behaviour of households and legal entities. In principle, the effort to minimize the tax burden can take the form of tax planning, tax avoidance or tax evasion.
The taxation was mainly related to property that was easily traceable by the state in history. In fact, it was not possible to make any adjustment of tax liabilities by a taxpayer.
It is possible to see the effort to optimize tax liability only after the introduction of taxes that allow taking into account some specific facts. Possibilities provided by particular provisions of tax laws are used for the legal tax optimization.
Abuse of right and circumvention of law are realized by behaviour that is focused on lowering the tax liability.