2025

Zeszyty Naukowe Politechniki Śląskiej. Seria Organizacja i Zarządzanie

Journal year: 2025 | Journal number: No. 223

scientific article

english

EN Purpose: The purpose of this study is to examine the effectiveness of Poland's anti-haven regulations against global tax avoidance challenges, analyze the impacts of legislative changes on transfer pricing, and identify directions for future research and policy enhancements. Design/methodology/approach: The analysis employs a comprehensive methodology to study revenue shifting to tax havens, focusing on the Polish economy's experience. It includes statistical data analysis, literature review, and examination of legal frameworks, especially highlighting amendments to transfer pricing regulations effective from January 1, 2021. The research offers a thorough insight into the mechanisms of income shifting and the efficacy of regulatory interventions against tax avoidance. Findings: The findings indicate a challenging and ongoing effort against tax avoidance, with changes in transfer pricing regulations showing partial success in reducing profit shifting. Despite national and global measures, tax avoidance strategies continue to adapt, presenting persistent challenges. Research limitations/implications: The research faces limitations, notably its dependence on public data, potentially overlooking some aspects of revenue shifting. Given the fluidity of tax avoidance tactics and regulatory actions, results may evolve with future developments. It recommends further detailed studies and case analyses to deepen understanding of tax avoidance mechanisms and assess regulation impact. Practical implications: The research underscores significant implications for policymakers, tax authorities, and businesses. It advocates for a continuous update and refinement of tax regulations to address emerging avoidance schemes. The findings suggest that effective counteraction requires not only national but also international cooperation to close loopholes and enhance transparency. Social implications: The research underscores the negative social impacts of tax avoidance, showing how it compromises public finance and equitable tax distribution, affecting the funding of vital services and societal welfare. It advocates for tax policy reforms that balance fairness with economic competitiveness, potentially informing public and industry policies to enhance quality of life and foster responsible corporate practices. Originality/value: The paper adds to the tax avoidance dialogue with an in-depth look at Poland's anti-haven measures, analyzing legislative impacts and guiding future research and policy. It benefits academics, policymakers, and tax professionals interested in global tax avoidance strategies.

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https://managementpapers.polsl.pl/wp-content/uploads/2025/06/223-Tomczyk-Ko%C5%9Bcielecki-Wojtaszek.pdf

CC BY (attribution alone)

open journal

final published version

06.2025

at the time of publication

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