Polski Ład z perspektywy opodatkowania dochodów osób prawnych
Polish Deal from the perspective of legal persons taxation

Author(s): Jacek Uchman
Subject(s): Economy, Business Economy / Management, Micro-Economics, Economic policy, Law on Economics, Public Finances, Accounting - Business Administration
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: Polski Ład;CIT;CIT estoński;opodatkowanie dochodów;dywidenda;
Summary/Abstract: Purpose: The aim of the paper is providing the characteristics and general evaluation of influence directions and tax efficiency of selected regulations introduced to the Corporate Income Tax Act, so called Estonian CIT, minimal income tax and enterprise restructuring taxation (introduced to corporate income tax as a part of Polish Deal). Design/methodology/approach: Due to the recent time of introducing the solutions and limited accessibility of empirical data, the method of the analysis of possible financial consequences and the legal-comparative method have been used. The demonstration of basic financial consequences for business entities and the budget that result from the introduced regulations has been attempted. Findings: The evaluation of the Estonian CIT construction from the point of view of facilitation of the business development activity and cheapening of self-financing costs is generally positive. The minimal income tax as an attempt in insulating the corporate income tax using multipart tax base is not evaluated in such an unequivocal way. The revenue taxation, being a part of the tax base, may bring regular income to the budget. The effective estimation and control of the remaining elements of the tax base may be more difficult.

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