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Transfer zysku z gospodarki polskiej – skala i skutki fiskalne

Author

Listed:
  • Karolina Magdalena Konopczak
  • Aleksander Pawlak

Abstract

W artykule analizowano transfer zysku z gospodarki polskiej, zaproponowano także metodę kwantyfikacji skali i fiskalnych skutków tego zjawiska. W badaniu przyjęto podejście mikroekonomiczne, wykorzystując jednostkowe dane podatkowe i finansowe spółek działających w Polsce oraz implementując mikroekonometryczne metody badawcze. Otrzymane wyniki jednoznacznie wskazują na istotnie niższą średnią rentowność podatkową podmiotów należących do międzynarodowych grup kapitałowych w porównaniu ze spółkami krajowymi o prostej strukturze własnościowej, co dowodzi występowania transferu zysku z gospodarki polskiej. Zgodnie z najbardziej wiarygodnymi wynikami spośród otrzymanych spółki z kapitałem zagranicznym transferują ok. 20% swoich zysków za granicę, obniżając w ten sposób podstawę opodatkowania i powodując ubytek dochodów sektora finansów publicznych średnio o ok. 2,6 mld PLN rocznie, co stanowiło średnio ok. 6,4% dochodów fiskalnych z tytułu CIT w latach 2011–2021. Ze względu na obraną strategię empiryczną szacunek ten należy uznać za konserwatywny.

Suggested Citation

  • Karolina Magdalena Konopczak & Aleksander Pawlak, 2025. "Transfer zysku z gospodarki polskiej – skala i skutki fiskalne," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 68-87.
    • Handle: RePEc:sgh:gosnar:y:2025:i:3:p:68-87
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    References listed on IDEAS

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    Keywords

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    JEL classification:

    • C55 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Large Data Sets: Modeling and Analysis
    • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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