This is the 12888th most frequent Polish word.
obniżaniem
"Obniżaniem" means "lowering" or "reducing" in English.
Here, 'obniżaniem' is used as a gerund (instrumental singular) to indicate an ongoing action of lowering in the context of costs.
Pracujemy nad obniżaniem kosztów produkcji.
We are working on lowering production costs.
'Obniżaniem' as instrumental indicates the method by which the result was attained, here referring to temperature.
Obniżaniem temperatury pomogliśmy zatrzymać proces.
By lowering the temperature, we helped stop the process.
In this sentence, 'obniżaniem' denotes the general activity of lowering taxes, showing its continuous nature.