Purpose | The article is an attempt to assess the impact of the anti-tax avoidance rule on the corporate income tax (CIT) gap in Poland. Research method | The research intention was carried out using a literature review and analysis of applicable regulations and empirical data. The implementation of the goal required the use of the Spearman’s rank correlation coefficient to determine the statistical relationship between the number of KAS (National Revenue Administration) proceedings using GAAR and the size of the tax gap in Poland. Results | Based on the Spearman’s rank correlation coefficient, the relationship between the number of proceedings and decisions issued using the GAAR clause and the size of the CIT gap was examined in years 2016-2023. In principle, no correlation was found between the individual variables. The exception was the correlation between the CIT gap as a percentage of GDP and the number of proceedings using the general clause. A large negative relationship was noted between both variables, which means that the increase in the number of proceedings of the Head of the National Revenue Administration using GAAR will be accompanied by a decrease in the corporate income tax gap. Originality / value / implications / recommendations | The publication presents the essence of the anti-tax avoidance clause, which has been controversial since its introduction. It is also an important and still relevant issue, because the results of previous experience indicate that many issues are debatable, but also raise new questions. One of the dilemmas is the issue of terminology, the catalogue of exclusions in relation to GAAR, as well as the systematic preparation of CIT gap estimates. In the future, it is necessary to continue research in the outlined area.
Dębowski et al. (Wed,) studied this question.