Abstract:

The purpose of the article is to find out the relationship between the size of companies and their tax burdens disclosed in the financial statements. The study presents a research hypothesis referring to the theory of political costs, according to which there is a positive relationship between the size of companies and the effective tax rate. The research sample consists of Polish companies disclosing financial information for 2018. The study uses correlation analysis and regression analysis. The results of the study indicate that only in some operating sectors there is a statistically significant relationship between the size of companies and tax burdens. This relationship is negative, not positive. This means that in the case of the chemical and consumer goods sector, larger companies have lower tax burdens.