Efekt fiskalny uszczelniania systemu podatkowego w Polsce: próba oszacowania w zakresie podatku CIT
Strengthening of the Polish Tax System: Estimating the Impact on CIT Collection

Summary/Abstract: This article attempts to quantify a fiscal effect of regulatory actions undertaken in Poland in the years 2014–2018 aimed at strengthening the CIT legal framework, i.e. to estimate their impact on the size of the tax gap and, consequently, on the tax revenues. For this purpose an econometric approach to the estimation of changes in the CIT gap as well as to their decomposition into cyclical and structural components is proposed. The obtained results indicate that around 40 percent of an increase in CIT revenues over the analysed period (i.e. 6 billion PLN) was of structural nature, i.e. cannot be explained either by the growth in the tax base, or the phase of the business cycle. Due to the lack of any other major changes in CIT provisions over this period of time, this increase can be attributed to improved efficiency of tax collection.

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