The Largest Corporate Income Taxpayers Are Severely Restricted by Poland's Immediate Deductibility Cap

Mean and Median of Unused Tax Losses and Loss Deduction Cap Among All and the Largest Corporate Income Taxpayers, 2019-2024

Note: The largest taxpayers include corporations with annual revenues above EUR 50 million and account for 60% of corporate tax revenue.
Source: Authors' calculations based on data from the Polish Minstry of Finance.
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