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The Use of Corporate Income Tax Rate as an Instrument to Support Small Enterprises

Summary/Abstract: The article refers to the reduction of corporate income tax rate recently introduced inPoland – 15% for certain small sized enterprises instead of the regular tax rate of 19%. The aim ofthe paper is to check, how widespread it is within the EU member states to use special income taxrates in order to support small sized companies. Due to the fact that a reduced tax rate has beenintroduced to the Polish corporate income tax system in 2017, an empirical analysis is carried outadditionally. The purpose of this investigation is to provide empirical evidence according to thechange in the tax burden of companies induced by rate reduction. The investigation is based onAmadeus database and it covers information from 2015 about 14.751 companies. Microsimulationmethod as well as descriptive statistics are applied. Additionally, some tax information providedby the EU institutions are analyzed. The research shows that for the entire analyzed group ofenterprises the tax due decreases by 21%. Although this group is rather homogenous in terms ofrelatively moderate turnover, the tax burden diverges considerably across single firms. The taxsaving resulting from rate reduction is unequally distributed. Before the reform, the majority ofenterprises reveal the income tax not exceeding 10 thousands euro. Consequently, this group ofcompanies increases to 84% after it.

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