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This thesis explores analytically and empirically the impact of taxes on the choice of organizational form of business owners using evidence from Poland. It focuses in general on the influence of tax legislation on the choice of legal forms that offer considerable tax benefits compared to other legal organizations. Furthermore, it tackles the question of how tax law ambiguity and resulting court decisions as well as changes in tax legislation affect the choice with regard to a tax-preferred organizational form. Tax law ambiguity presents a dimension of empirical tax research that has not received much attention yet. Two essays in this thesis deal in particular with the Polish partnership limited by shares as a tax optimal business organization and with the aspect of the tax law ambiguity during the period from 2003 to 2014, whereas the other two studies analyze the organizational shifts to the Polish special form of limited partnership in the context of the changes in tax legislation during the period from 2001 to 2015.