Raje podatkowe i ich wykorzystanie przez zagraniczne korporacje działające na terenie Polski
Marek Pawlak
Katolicki Uniwersytet Lubelski Jana Pawła II , Polskahttps://orcid.org/0000-0002-5620-370X
Abstrakt
Zjawisko rajów podatkowych zaczęło kształtować się już pod koniec XIX wieku. W artykule przedstawiono historię powstawania rajów podatkowych, przeanalizowano ich definicje i listy publikowane przez różne źródła. Przeprowadzone badania własne na próbie 200 największych spółek kapitałowych zarejestrowanych w Polsce wykazały, że większość z nich (58,0%) jest kontrolowana przez podmioty zagraniczne, z których 56,0% zarejestrowana została w rajach podatkowych. Wypracowane zyski w przeważającej części są transferowane zagranicę – do rajów podatkowych (głównie do Holandii) – w formie dywidend, a w niewielkim stopniu zasilają budżet państwa w formie podatku CIT.
Słowa kluczowe:
raje podatkowe, międzynarodowe korporacje, unikanie opodatkowaniaBibliografia
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Katolicki Uniwersytet Lubelski Jana Pawła II https://orcid.org/0000-0002-5620-370X
