Efektywne stawki podatku dochodowego w Polsce – na przykładzie spółek indeksu WIG20
Effective income tax rates in Poland – illustrated with an example of WIG20 companies

Summary/Abstract: This research analyzed the amount of the corporate income tax paid by the companies listed on the national Stock Exchange and included in the valuation of the WIG20 index. However, income for tax purpose is calculated on accountancy regulation, tax system implement many amendmets, resulting in a different tax base for income taxation. Considering deffered tax calculation, the real tax burden paid by companies vary from nominal tax rate determined by tax regulation. The conclusion shows, that the effective tax rates are closely associated with a branch in which a company operates.

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