Tax Aggressiveness: The Evidence from Polish Property Development Companies

Alicja Brodzka , Krzysztof Biernacki

Abstract

The 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.
Author Alicja Brodzka (ES / DF)
Alicja Brodzka,,
- Department of Finance
, Krzysztof Biernacki (ES / DF)
Krzysztof Biernacki,,
- Department of Finance
Pages2625-2633
Publication size in sheets0.5
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 Englishtax aggressiveness, tax compliance, tax risk, tax avoidance
Languageen angielski
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Brodzka_Biernacki_Tax_Aggressiveness_The_Evidence_from_Polish.pdf 110,85 KB
Score (nominal)70
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