Tax Aggressiveness: The Evidence from Polish Property Development Companies
Alicja Brodzka , Krzysztof Biernacki
AbstractThe purpose of the article is to analyse the impact of taxation on the effective income tax rates (ETRs) paid by Polish companies. In the study, the authors examine the annual financial reports of the property development enterprises listed on the Warsaw Stock Exchange. Looking at the effective tax rates achieved by the companies of the WIG-Real Estate index for the years 2011–2015, highlights the concept of tax aggressiveness in the Polish market. The results elucidate the level of tax aggressiveness of Polish real estate companies and their ability to reduce their current tax payments in the long term.
|Publication size in sheets||0.5|
|Book||Soliman Khalid S. (eds.): Innovation Management and Education Excellence through Vision 2020. Proceedings of the 31st International Business Information Management Association Conference (IBIMA) , 2018, International Business Information Management Association (IBIMA), ISBN 978-0-9998551-0-2, 6739 p.|
|Keywords in English||tax aggressiveness, tax compliance, tax risk, tax avoidance|
|Publication indicators||= 0|
* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.