English
Język Polski
Opportunities and threats related to the minimum corporate income tax
,
Paweł Łojek
https://doi.org/10.60154/ZeszytyNaukoweWSEI.2024.20.1.02
Abstract
The subject of the publication is to present the goals and assumptions of the minimum corporate income tax and to assess the consequences of introducing this tax. The minimum CIT tax in Poland is an important step in the reform of the tax system, which carries both opportunities and threats for the economy and state finances. In the context of opportunities, lowering the minimum CIT may stimulate entrepreneurship, investments and the development of the small and medium-sized enterprise sector. Improving the international competitiveness of the economy can attract more foreign investment, which in the long run can contribute to economic growth. However, the introduction of minimum CIT also carries certain risks. The decline in state revenues and the risk of increasing social inequalities pose significant challenges. There is also a fear of long-term consequences for the country’s financial stability, especially if appropriate steps are not taken to offset the impact of the CIT rate reduction on the state budget.
Keywords:
CIT tax , minimum taxDownload files
Citation rules
Cited by / Share
Licence
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Similar Articles
- Bartosz Bednarz, Pit Tax in The Polish Tax System and Its Impact in The National Budget , Journal of Management and Digital Transformation: No. 14 (2018)
- Anna Dereń, Patrycja Kudela, Impact of the ”polish deal” programme on the burden of micro-entrepreneurs with personal income tax and health insurance contribution , Journal of Management and Digital Transformation: No. 21 (2025)
- Krzysztof Kleszcz, New Rules for Settling Revenue Received by the Taxpayer to the End of the 26th Year of Life and Their Impact on the State Budget and Budgets of Local Government Units , Journal of Management and Digital Transformation: No. 15 (2019)
You may also start an advanced similarity search for this article.
Most read articles by the same author(s)
- Anna Daszczyńska-Ciborowska, Artificial intelligence and labor law – challenges and risks , Journal of Management and Digital Transformation: No. 21 (2025)
- Anna Daszczyńska-Ciborowska, Changes in the labor law in 2023 - remote work, employees' sobriety control and transparent and predictable working conditions , Journal of Management and Digital Transformation: No. 18 (2022)
No. 20 (2024)
Published: 2024-12-31
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.