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Measures of tax effectiveness

Summary/Abstract: The article discusses measures assessing the effectiveness of corporate tax income essential for controlling applications and research on taxation. The results of empirical studies on tax effectiveness of Polish companies listed on the Warsaw Stock Exchange between 2000- -2014 are presented. They indicate that (I) the effective tax rate is lower than the nominal tax rate, (II) the tax efficiency of companies grows in the analyzed period, and (III) there is a significant correlation between deferred tax asset and the effective tax rate.

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