Abstract

The issue of CIT’s base erosion has been raised in the public debate for several years. Unfortunately, this discussion is largely political in nature, and the presented arguments are so simplified and general that it is very difficult to verify them in a objective manner. With respect to CIT’s tax gap, no official studies of the Ministry of Finance have been published so far. In contrast to VAT in CIT, the mechanisms responsible for the functioning of the current tax gap are also not precisely recognized. In this article, on the basis of statistics of the Ministry of Finance, the effectiveness (efficiency) of CIT taxation in Poland is analyzed.