Tax Aggressiveness: The Evidence from Polish Property Development Companies

被引：0

作者：

Brodzka, Alicja ^{[1
]}

Biernacki, Krzysztof ^{[1
]}

机构：

[1] Wroclaw Univ Econ, Ul Komandorska 118-120, PL-53345 Wroclaw, Poland

来源：

INNOVATION MANAGEMENT AND EDUCATION EXCELLENCE THROUGH VISION 2020, VOLS I -XI | 2018年

关键词：

tax aggressiveness; tax compliance; tax risk; tax avoidance;

D O I：

暂无

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

The purpose of the article is to analyse the impact of taxation on the effective income tax rates (ETRs) paid by Polish companies. In the study, the authors examine the annual financial reports of the property development enterprises listed on the Warsaw Stock Exchange. Looking at the effective tax rates achieved by the companies of the WIG-Real Estate index for the years 2011-2015, highlights the concept of tax aggressiveness in the Polish market. The results elucidate the level of tax aggressiveness of Polish real estate companies and their ability to reduce their current tax payments in the long term.

引用

页码：2625 / 2633

页数：9

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