Tax compliance management : Polish enterprises in the co-operative tax compliance programme

Abstract

PURPOSE: The aim of the study is to outline the assumptions of the pilot Co-operative Tax Compliance Programme introduced in Poland, as well as to conduct an analysis and characterization of the companies that have joined the programme.

DESIGN/METHODOLOGY/APPROACH: The research employs the method of analysis and critique of literature and legal acts, logical analysis and construction, as well as a comparative analysis of statistical data and financial results of the companies participating in the programme.

FINDINGS: As of mid-2025, the programme included 15 companies in good financial standing, characterized by high credibility and a negligible bankruptcy risk. These entities paid the due income tax and did not engage in transactions or settlements in countries practicing harmful tax competition. Prior to concluding the co-operative compliance agreement, the companies applied for individual tax rulings, which demonstrates that tax certainty is a significant motive for participating in the programme.

PRACTICAL IMPLICATIONS: The results of the analysis confirm international experiences, indicating that large organizations with strong market and financial positions, which prioritize maintaining a good reputation, show a significant interest in co-operative compliance. The programme promotes ethical and socially responsible business conduct in the interest of both the state and the taxpayer.

ORIGINALITY/VALUE: The article presents the author’s own assessment of the experiences gained from the implementation of the co-operative tax compliance pilot programme in Poland.