Abstract:

The purpose of the article is analyzing the impact of taxation on the effective income tax rates (ETRs) paid by Polish companies. In the study the authors analyze 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 WIG-Real Estate index, in years 2011-2015, allows for bringing closer the concept of tax aggressiveness to the Polish market. The results allow for drawing the conclusions regarding the level of tax aggressiveness of Polish real estate companies, and their ability, in the long term, to reduce their current tax payments. Keywords: tax aggressiveness, tax compliance, tax risk, tax avoidance JEL Code: H21, H26