Tax aggressiveness: The evidence from Polish listed companies
Alicja Brodzka , Krzysztof Biernacki , Monika Chodorek
AbstractThe purpose of the article is analyzing the impact of taxation on the effective income tax rates paid by Polish companies. The authors present the results of a study made on the biggest firms, listed on the Warsaw Stock Exchange and included in the WIG20 index. In the research they bring closer the concept of tax aggressiveness – by looking at the effective tax rates (ETRs) achieved by WIG20 companies in years 2010-2014. The study is structured into 5 groups, according to the industry in which the analyzed companies operate. The results prove the sectoral differences in the level of ETRs. While the financial enterprises pay relatively high taxes in relation to the achieved gross profit, the energy sector has a negligible rate of effective taxation. At the same time companies operating in fuel and raw materials industry achieve highly unstable effective tax rates.
|Journal series||Corporate Ownership & Control, ISSN 1727-9232, e-ISSN 1810-3057, (15 pkt)|
|Publication size in sheets||0.5|
|Keywords in English||Tax Aggressiveness, Tax Compliance, Tax Risk, Tax Avoidance and Evasion|
|Score||= 15.0, 28-09-2019, ArticleFromJournal|
|Citation count*||1 (2020-01-29)|
* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.