PODATKOWE GRUPY KAPITAŁOWE - PRÓBA OCENY OBECNIE ZASTOSOWANEGO UPROSZCZENIA W POLSKIM SYSTEMIE PODATKOWYM
TAX CAPITAL GROUPS – AN ATTEMPT TO ASSESS THE CURRENTLY APPLIED SIMPLIFICATION OF POLISH TAX SYSTEM

Summary/Abstract: In the Polish tax system, there is a specific set of rules for corporate income tax that applies to both taxpayers and remitters. As far as the taxpayers are concerned, they settle taxes according to general rules and the form of flat-rate taxation, i.e. the so-called "Estonian" CIT. When it comes to corporate income tax remitters, they are obliged to calculate the flat-rate CIT tax, col- lect it from the taxpayer and pay the collected tax to the correspondent tax office. The legal basis for the above results from the 1992 Act, with further amendments. The analysis of changes in the content of the aformentioned Act indicates that modifications to the regulations were made very often. One of them, announced in 1996, introduced the possibility of taxing companies called tax capital groups (PGK). The purpose of introducing these changes was the possibility of jointly settling, as a taxpayer, an unlimited number of capital companies that are based in Poland and have legal personality. Considering the scope and frequency of amendments, it is important to examine the current legal status to determine which entities may form a tax capital group, what specific rules of taxation apply to them and how many tax capital groups in Poland settled their taxes in 2015-2020.

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