date and location:
07 November 2019
Senatorska 18
00-950 Warszawa

mBank - CASE Seminars

163rd mBank-CASE seminar: Estonia’s corporate tax: Lessons for Poland

mBank and CASE – Center for Social and Economic Research
cordially invite you to:

the 163rd mBank – CASE Seminar:


Estonia's corporate tax: Lessons for Poland



Dmitri Jegorov – Ministry of Finance (Estonia)

Dr. Anna Leszczyłowska - Poznań University of Economics and Business 

Aleksander Łożykowski - Warsaw School of Economics



The seminar will take place on November 7, 2019 from 3:00 to 5:00 pm

at mBank S.A. head office, Senatorska 18, room 5.3, 5th floor, Warsaw

Language of the seminar: Polish (simultaneous translation to English will be provided).





About the seminar

Estonia is famous for widespread digitalization, Skype, modern administration and the world’s largest percentage of people with blue eyes. But people who are interested in taxes know that Estonia also has Europe’s most transparent tax system (while Poland is second-to-last, in 35th place), and is also known for its pioneering approach to taxation of legal persons’ income. Since 2000, payers of Estonian corporate tax don’t pay tax on their profits as long as they don’t realize them. In principle, this approach should make access to capital easier, spark investment by companies and contribute to faster economic growth. Are these and other positive effects really noticeable in Estonia? Have other countries followed in this country’s footsteps? Would deferment of income tax be possible and beneficial for Poland? How would this affect revenue from tax on corporate profits? Would investors come to see Poland as a tax haven? Does the Estonian system limit tax avoidance and evasion, or actually the opposite? Is such a system fair? Are intermediate solutions possible, which would combine the strengths or limit the weaknesses of the classical and Estonian models of profit tax? These questions will be discussed at an mBank-CASE seminar by Dimitrij Jegorov, deputy general secretary of the Estonian Finance Ministry, who directs the country’s tax and customs policy. Our guest’s comments will be supplemented by thoughts from Dr. Anna Leszczyłowska of the Poznań University of Economics and Business and Aleksander Łożykowski of the Warsaw School of Economics.



Dmitri Jegorov is the deputy secretary-general for tax and customs policies at the Estonian Ministry of Finance since August 2014. At the ministry, he oversees the work of departments of tax policy and of customs and excise policy and provides for a liaison between the ministry and the tax administration. Prior to his work at the ministry, for nearly a decade, Dmitri worked for Estonia’s tax administration and, after the merger of the two authorities, for the joint tax and customs board. There he occupied various positions from head of direct taxes division to deputy director-general for core processes, dealing both with tax and customs matters from service to criminal investigation. Before joining the civil service, Dmitri worked as a corporate finance consultant for KPMG. Dmitri holds an MA degree in economics from University of Tartu in Estonia. He has also undertaken doctoral studies at the Norwegian School of Economics NHH in Bergen where he focused on studying taxpayers’ attitudes and behaviors in relation to earmarked taxes.

Dr. Anna Leszczyłowska is a lecturer in the Corporate Finance Department of the Poznań University of Economics and Business. She defended her doctoral thesis at Universität Potsdam in a cotutelle program. Her research interests include the effect of profit tax on companies’ decisions, and economic analysis of tax law. In her research she uses empirical and micro-simulation approaches. Dr. Leszczyłowska is the author of academic publications including the monograph Współczesne koncepcje podatku dochodowego (Contemporary concepts of income tax PWE, 2014). She has lectured at the Wirtschaftsuniversität in Vienna and held an academic internship at Georg-August Universität Göttingen. She has received fellowships from the German Academic Exchange Service (DAAD) and the National Science Centre.

Aleksander Łożykowski is a licensed Polish attorney, an employee of the Tax Department of the Finance Institute of the Warsaw School of Economics, an expert in the Finance Ministry’s Income Tax Department and an expert of the Polish Economic Institute. He researches the tax system, in particular comparative legal analysis, tax strategy and economic analysis of tax law. He also has professional experience in international law firms, providing legal and regulatory advice for the largest financial institutions and entities connected with the financial market.


Photo: Pixabay