Tax optimization of individuals in the context of savings and investing money by bank deposits and T-bonds in Poland

Abstrakt

Savings and investing money are key issues for personal finances, strongly corresponding to the economies of developed countries, where citizens have the opportunity not only to settle their liabilities on an ongoing basis from their income, but also to accumulate funds for future plans. They may be aimed at both savings and investment purposes, the degree of risk of which varies depending on the selection of the financial instrument. The paper focuses on the assessment of the profitability of deposits and treasury bonds, in relation to the preferences of Polish customers of commercial banks, under proposed changes in the limitation of capital gains tax.