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Counteracting Tax Optimisation: The Case of the Polish Minimum Tax

In: Digital Economy Post COVID-19 Era

Author

Listed:
  • Olga Mikołajczyk

    (Warsaw School of Economics)

  • Joanna Szlęzak-Matusewicz

    (Warsaw School of Economics)

Abstract

Being the fundamental tool of the financial system, taxes take on a revenue and regulatory, as well as motivational role. However, they may also adversely affect the economic standing of business entities, as they erode the purchasing power of those liable to tax (taking away a part of funds they have generated). They may also disrupt the market mechanism. These effects, referred to as income- and substitution-based, depend on the tax system structure, type of tax tariffs and the tax rates. In addition, due to the volatility and uncertainty of the tax legislation, taxes will always be seen by the taxpayers as risk and welfare insecurity factors.

Suggested Citation

  • Olga Mikołajczyk & Joanna Szlęzak-Matusewicz, 2023. "Counteracting Tax Optimisation: The Case of the Polish Minimum Tax," Springer Proceedings in Business and Economics, in: Prashant Mishra & Ashu Sharma & Sayantan Khanra & Sumit K. Kundu & Sushanta Kumar Mishra (ed.), Digital Economy Post COVID-19 Era, chapter 0, pages 323-331, Springer.
    • Handle: RePEc:spr:prbchp:978-981-99-0197-5_20
    DOI: 10.1007/978-981-99-0197-5_20
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