DOSTOSOWANIA PRZEDSIĘBIORSTW DO ZMIAN PRZEPISÓW PODATKOWYCH NA PRZYKŁADZIE PODATKU DOCHODOWEGO W POLSCE
ADAPTING ENTERPRISES TO CHANGES IN TAX REGULATIONS ON THE EXAMPLE OF INCOME TAX IN POLAND

Summary/Abstract: Purpose | To examine the response of businesses to changes in income tax legislation, involving the introduction or modification of tax privileges and the tightening of provisions restricting tax avoidance practices, between 2016 and 2023. Research method | The author used method of analysis and criticism of the literature, the comparative analysis of statistical data, the method of analysis and logical construction were used. To assess the adopting, independent, qualitative variables, expressed in the description of changes in legal regulations, and quantitative variables including the number of enterprises responding to the stimuli were used. Results | Entrepreneurs realistically assess opportunities and threats in the legal environment, react flexibly and promptly to changes in legislation and implement solutions favorable to them. Tightening tax regulations resulted in a sharp reduction in the number of capital companies in one year. Entrepreneurs reacted most strongly to the possibility of applying a lump sum from capital companies - Estonian CIT. Instruments with a strong stimulating effect are: relief for R&D activities and IP BOX. Originality / value / implications / recommendations | The research proves found that simple relief structures, clear to the taxpayer, allowing them to see a direct relationship between the taken action taken and the expected benefit works well.

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