Analiza porównawcza CIT estońskiego w Polsce i Estonii
Comparative analysis of Estonian CIT in Poland and Estonia

Summary/Abstract: the dividend tax in force in Estonia for over twenty years has inspired severalcountries to change their current tax law. An example of such a country is Poland, which in2021 decided to introduce a tax reform, namely a tax on distributed profits called the EstonianCIT. The aim of the work is to present the lump sum in Poland and Estonia and to analyze theimpact of using this form of taxation on enterprises in both analyzed countries. The empiricalpart includes a comparison of the Estonian CIT in both countries, its impact on Estonianenterprises and its lack of impact in Poland. In addition to the analysis, Latvia was alsopresented as an example of a country that also uses the tax on distributed profits. The researchmainly used data from the Central Statistical Office in Poland and the Statistical Office inEstonia.

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