Speaker
Description
Subject of tax benefits in the context of investment is of key importance for the innovativeness of the economy. Tax system may be an incentive to make decisions about involving capital in investment projects. A form of corporate taxation that may increase the value of cash held and subsequently stimulate decisions to involve capital in economic processes may be the so-called taxation of distributed profits. The Polish version of taxation in the form of DPT is available from 01.01.2021 (lump sum on corporate income, “Estonian” CIT, E-CIT).
The study will show whether taxation in the form of E-CIT will contribute to an increase in investments of selected enterprises.
The research in the form of an anonymous online survey was conducted among 5,580 respondents. The survey questionnaire was completed by 30 respondents.
The results indicate that the effect of the change in the taxation form is the implementation of investments/innovations at a relatively moderate level. It is worth noting, however, that this is only information about the current state. Of the planned investments, 48.8% are long-term, 34.4% medium-term and only 16.8% short-term.
Many respondents intend to allocate the money saved by switching to the Estonian CIT for long and medium-term investments.
| Presenting author | Anna Dada |
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