Obligation to Publish Information on the Implemented Tax Strategy and Tax Avoidance
Obligation to Publish Information on the Implemented Tax Strategy and Tax Avoidance

Summary/Abstract: Theoretical background: In the face of growing social and regulatory expectations regarding the transparency of corporate activity, particularly in taxation, the Polish legislator has introduced regulations requiring certain entities to publish information on the implemented tax strategies. The subject of this analysis is information on the applied tax strategy published by the largest corporate income taxpayers in Poland under Article 27c of the Corporate Income Tax Act. Purpose of the article: The article assesses the impact of the obligation to publish information on the tax strategy implemented by large enterprises with regard to their tax avoidance. Research methods: In the article, a literature review and legal and empirical analyses are used. These methods are combined to assess the theoretical and practical aspects of the obligation to publish information on tax strategy and its impact on the tax behaviour of large enterprises in Poland. Main findings: Although the introduced obligation was theoretically guided by justified objectives, the scope of information specified by the lawmaker did not contribute to increasing public control over the largest corporate income taxpayers in Poland or curtailing tax avoidance by these entities. Therefore, this obligation was abolished in 2025 as part of the deregulation package.

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