Tax aggressiveness: The evidence from Polish listed companies

Alicja Brodzka , Krzysztof Biernacki , Monika Chodorek

Abstract

The 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.
Author Alicja Brodzka (ES / DF)
Alicja Brodzka,,
- Department of Finance
, Krzysztof Biernacki (ES / DF)
Krzysztof Biernacki,,
- Department of Finance
, Monika Chodorek
Monika Chodorek,,
-
Journal seriesCorporate Ownership & Control, ISSN 1727-9232, e-ISSN 1810-3057, (15 pkt)
Issue year2017
Vol14
No3
Pages20-24
Publication size in sheets0.5
Keywords in English Tax Aggressiveness, Tax Compliance, Tax Risk, Tax Avoidance and Evasion
DOIDOI:10.22495/cocv14i3art2
Languageen angielski
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Brodzka_Biernacki_Chodorek_Tax_aggressiveness_the_evidence_from.pdf 777,56 KB
Score (nominal)15
ScoreMinisterial score = 15.0, 28-09-2019, ArticleFromJournal
Citation count*1 (2019-12-04)
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