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Corporate income tax in Poland in comparison to European Union countries

100%
Leśkiewicz M.
Central European Review of Economics & Finance
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2016
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issue Vol. 14, No 4
35-48
EN
Corporate income tax is an important part of the tax system. It is also important source of budget revenues. In the European Union, Corporate Income Tax is not strictly standardised, which allows the governments of individual countries to pursue their own policy in this regard. The purpose of this paper is to identify similarities and differences in Corporate Income Tax and its construction in Poland and compare it with French, British and German CIT's. In this article subject, object and rates of the tax were presented, which vary depending on the country. Another important part of this work is to present the taxation of dividends in studied countries. Taxation of dividends is a controversial phenomenon and this is the reason why it is often mentioned by economists and politicians. The article also present the share of the corporate income tax in total tax revenues and total budget revenues.(original abstract)
2
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Effective tax burden on investment at corporate level in Macedonia

88%
Gruevski I., Gaber S., Gaber V.
Perspectives of Innovations, Economics and Business
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2013
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vol. 13
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issue 2
19-31
EN
This article presents the estimates of effective tax rates on investment at corporate level in Republic of Macedonia in the period from 2006 to 2012. In addition to accomplishing this research, 3 basic and most commonly applied indicators of the corporate income tax (CIT) burden will be used. They are the cost of capital, the effective marginal tax rate (EMTR) and the effective average tax rate (EATR), according to the Devereux-Griffith methodology. The results of the analysis will clearly show that the implemented domestic tax policy reform have transformed this country into one of the most, if not the most tax favorable country for investment in Europe.
3
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The Relationship Between Book Profit and Taxable Income From A Research Perspective – Evidence Based On Corporations in Poland

75%
Leszczyłowska A.
Journal of Economics and Management
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2014
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vol. 18
92-105
EN
One of the major obstacles faced by research into corporate taxation is connected with the lack of empirical data. Since tax returns are not publically available due to confidentiality requirements, firms’ financial statements seem to be an alternative. The aim of the paper is to analyze whether financial statements are an adequate and useful source of information from the perspective of a researcher searching for data proper for a quantitative analyses of corporate taxation. The investigation is aimed at answering the following questions: In what way do corporations present their income tax liabilities and deferred taxes in profit and loss accounts? How can the amount of the tax due be derived from financial statements and what is the accuracy of the applied formula? To what extent do companies incurring book losses have also a zero tax base? The research is based on the financial statements of companies (4.059 observations within the period of four years), which were obliged to publish them in the official register Monitor Polski B, which is accessible in the database of Emerging Markets Information Services. The method applied in the paper is based on an analysis of particular items of firms’ financial statements and their formula based adjustment.
4
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Realizacja zasady międzynarodowej harmonizacji systemów podatkowych w zakresie podatku dochodowego - stan obecny i oczekiwania przedsiębiorców

75%
Ciupek B., Kania P.
Studia Ekonomiczne
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2016
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vol. 273
33-48
PL
Realizacja zasady międzynarodowej harmonizacji systemów podatkowych jest naturalną konsekwencją respektowania zasady swobody przedsiębiorczości, czyli podejmowania i wykonywania działalności gospodarczej w Unii Europejskiej. Celem artykułu jest przedstawienie stanu obecnego oraz oczekiwań przedsiębiorców co do realizacji zasady międzynarodowej harmonizacji systemów podatkowych, ze szczególnym uwzględnieniem procesu harmonizacji podatku dochodowego obciążającego przedsiębiorców. W artykule przedstawiono istotę przedmiotowej zasady, przebieg i zakres procesu harmonizacji z punktu widzenia podatków dochodowych obciążających dochody przedsiębiorstw, a także konsekwencje i oczekiwania względem tego procesu polskich przedsiębiorców w świetle prowadzonych badań ankietowych.
EN
Implementation of the international harmonization principle of tax systems is a natural consequence of respecting the principle of the entrepreneurship freedom in the European Union. The aim of the article is to present the current situation and business expectations regarding the implementation of the international harmonization principle of tax systems, with particular emphasis on the corporate income tax. The article presents the essence of this rule, the course and scope of the harmonization process in terms of the corporate income taxes and the consequences and expectations regarding this process by Polish companies.
5

Efekt fiskalny uszczelniania systemu podatkowego w Polsce: próba oszacowania w zakresie podatku CIT

63%
Konopczak K., Łożykowski A.
Ekonomista
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2021
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issue 1
25-55
PL
W artykule podjęto próbę oszacowania efektu fiskalnego działań uszczelniających w zakresie podatku CIT, prowadzonych w Polsce w latach 2014-2018, tj. ich wpływu na rozmiar luki podatkowej i na dochody podatkowe. W tym celu zaproponowano ekonometryczną metodę kwantyfikacji zmian luki CIT oraz ich dekompozycji na część o charakterze cyklicznym i strukturalnym. Otrzymane wyniki wskazują, że na skutek działania czynników strukturalnych (tj. innych niż koniunkturalne) luka CIT w Polsce zmniejszyła się w latach 2016-2018 łącznie o ok. 6 mld zł, co stanowiło ponad 40% wzrostu dochodów podatkowych z tytułu CIT. W związku z niewielkim znaczeniem innych czynników, które mogły odpowiadać za strukturalne zmiany luki CIT, efekt ten z dużym prawdopodobieństwem można przypisać uszczelnieniu systemu podatkowego.
EN
This article attempts to quantify a fiscal effect of regulatory actions undertaken in Poland in the years 2014-2018 aimed at strengthening the CIT legal framework, i.e. to estimate their impact on the size of the tax gap and, consequently, on the tax revenues. For this purpose an econometric approach to the estimation of changes in the CIT gap as well as to their decomposition into cyclical and structural components is proposed. The obtained results indicate that around 40 percent of an increase in CIT revenues over the analysed period (i.e. 6 billion PLN) was of structural nature, i.e. cannot be explained either by the growth in the tax base, or the phase of the business cycle. Due to the lack of any other major changes in CIT provisions over this period of time, this increase can be attributed to improved efficiency of tax collection.
6
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Zjawisko konkurencji podatkowej w obszarze opodatkowania dochodów korporacyjnych

63%
Jarczok-Guzy M.
Studia Ekonomiczne
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2016
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vol. 271
77-88
PL
Niniejszy artykuł ma na celu analizę zmian stawek podatku dochodowego od osób prawnych w państwach Unii Europejskiej w latach 2000-2015 oraz ocenę konkurencyjności stawek tego podatku w państwach tworzących Organizację Współpracy Gospodarczej i Rozwoju (OECD). Problemem badawczym jest zjawisko konkurencji podatkowej w obszarze Unii Europejskiej oraz państw OECD w zakresie opodatkowania dochodów korporacyjnych. Hipoteza badawcza w niniejszej pracy zakłada, iż stawka podatku dochodowego od osób prawnych jest istotnym instrumentem w międzynarodowej konkurencji podatkowej. W pracy poruszono również zagadnienie rajów podatkowych i harmonizacji podatkowej w obszarze Unii Europejskiej oraz państw OECD.
EN
This article aims to analyze the changes in the rates of corporate income tax in the European Union countries in the period 2000-2015 and an evaluation of the competitiveness of rates of this tax in the countries from the Organization for Economic Cooperation and Development. The research problem is the phenomenon of tax competition in the European Union and OECD countries in the taxation of corporate income. Research hypothesis in this paper assumes that tax rate of corporate income is an important instrument in international tax competition. The study also raised the issue of tax havens and tax harmonization within the European Union and OECD countries.
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