Anna Leszczyłowska, PhD

 

 

Assistant Professor

Institute of Accounting and Finance Management

Department of Corporate Finance

Poznań University of Economics and Business

al. Niepodległości 10, 61-875 Poznań

anna.leszczylowska@ue.poznan.pl

 

Research Interest

  • Impact of taxation on corporate decisions
  • Thin capitalization, earnings stripping rules
  • Concepts of income taxation and their applications
  • Law and economics of taxation
  • Microsimulation of tax reforms



Education
  • Ph.D. in Economics, grade: summa cum laude, Co-tutelle joint PhD supervision: Poznań University of Economics and Business and University of Potsdam, Germany, Faculty of Economics and Social Sciences
  • Doctoral studies, Poznań University of Economics and Business, Faculty of Management
  • Doctoral studies, University of Potsdam, Faculty of Economics and Social Sciences
  • M.Sc. with distinction, Poznań University of Economics and Business

 

Appointments


  • Expert of the International Monetary Fund in the field of tax policy, participation in an advisory mission (2020)

 

Research and Teaching Grants

  • Polish National Science Centre (NCN – Miniatura 2), head of project: Financial consequences of limitations of corporate tax shield on interest (2018/2019)
  • German Academic Exchange Service (DAAD), head of project: Effects of the Common Corporate Tax Base (CCTB) for companies in Poland – a quantitative analysis (2014/2015)
  • German Academic Exchange Service (DAAD), head of project: Application of microsimulation to analyze the effects of a consumption-based income tax (2008/2009)
  • Erasmus – EU teaching grant for lectures at the Vienna University of Economics and Business (2014)

 

Research Visits

  • Georg-August Göttingen University, Tax Division
  • University of Potsdam, Faculty of Economics and Social Sciences, Department of Public Finance
  • IWH Halle Institute for Economic Research, Department of Macroeconomics and Department of Economic Situation and Growth

 

Awards and Distinctions

  • Award of the President of the Poznań University of Economics and Business for organizational work on the INFINITI Conference on International Finance
  • Summa cum laude PhD thesis, University of Potsdam, Faculty of Economics and Social Sciences
  • 2nd award for PhD thesis, Foundation of the Poznań University of Economics and Business
  • 3rd award for master thesis, Foundation of the Poznań University of Economics and Business
  • Best paper award of The Centre of Tax Documentation and Studies, Faculty of Law and Administration of the University of Lodz

 

Teaching

  • Taxes and Tax Systems
  • Tax Strategies
  • Finance
  • Corporate Finance
  • Research seminars on Business Taxation

 

Memberships

  • European Accounting Association
  • DAAD Alumni

 

Languages

  • English: Certificate in Advanced English (CAE – C1), University of Cambridge; Certificate in English for Business Purposes, The European Language Certificates (TELC – B2)
  • German: Zentrale Oberstufenprüfung (ZOP – C2); Zentrale Mittelstufenprüfung (ZMP – C1), Goethe Institut

 

Publications

Journal articles

  • Nieraportowana sprzedaż a luka w podatku od wartości dodanej (Hidden sales and VAT gap), with: P. Pietrzak, A. Białek-Jaworska, A. Bernal [in.] Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, n. 532, 2018, pp. 267-279
  • Znaczenie nieodsetkowych osłon podatkowych dla finansowania dłużnego w warunkach przedsiębiorstw w Polsce (The role of non-debt tax shields for debt financing of companies in Poland), „Bank i Kredyt” no. 4, 2018, pp. 357-378
  • Dochód księgowy a dochód podatkowy – analiza empiryczna wyników spółek akcyjnych  (Accounting profit vs. tax profit – an empirical analysis based on financial statements of public companies), „Zeszyty Teoretyczne Rachunkowości”, vol. 94, no. 150, 2017, pp. 63-79
  • Limitowanie odliczania odsetek jako kosztów w podatku dochodowym w Republice Federalnej Niemiec – istota i skutki (Limitation of interest deductibility in corporate income tax in Germany – idea and consequences), [in.] Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 488, 2017, pp. 76-87
  • Provisions for Future Liabilities and Effective Corporate Income Tax Rate, „Gospodarka Narodowa”, no. 3, 2016, pp. 57-72
  • Wpływ sytuacji gospodarczej na alokację podatku dochodowego w przedsiębiorstwach w zakresie aktywów z tytułu podatku odroczonego (Impact of economic situation on the allocation of deferred tax assets), „Finanse, Rynki Finansowe, Ubezpieczenia”, no. 5 (83), 2016, pp. 215-224
  • Postulat niedyskryminowania oszczędności w podatku dochodowym a lokowanie środków na IKE i IKZE (Non-discrimination of savings in corporate income tax and investing in IKE and IKZE pension accounts), „Finanse” Journal of the Polish Academy of Sciences no. 1 (9), 2016, pp. 209-232
  • Microsimulation as an instrument for tax policy analyses, „Business and Economic Horizons”, vol. 11, no. 1, 2015, pp. 14-27
  • Deductibility of Provisions under the CCCTB Proposal and Its Effects on Companies: The Case of Poland, „European Financial and Accounting Journal”, vol. 10, no. 4, 2015, pp. 19-31
  • Obciążenia spółek kapitałowych podatkiem dochodowym w koncepcji allowance for corporate equity (Corporate tax burden under the Alloance for Corporate Equity), [in.] Prace Naukowe Uniwersytetu Ekonomicznego We Wrocławiu, no. 403, 2015, pp. 132-140
  • The Relationship Between Book Profit and Taxable Income from a Research Perspective – Evidence Based on Corporations in Poland, „Journal of Economics and Management”, no. 18, 2014, pp. 91-10
  • Wspólna europejska podstawa opodatkowania a obciążenia podatkowe przedsiębiorstw w Polsce     (Common corporate tax base and the tax burden of Polish enterprises), „Finanse” Journal of the Polish Academy of Sciences, no. 1 (6), 2013, pp. 147-169

Monographs

  • Współczesne koncepcje podatku dochodowego: niedyskryminowanie oszczędności i inwestycji w opodatkowaniu (The Current Concepts of Income Taxation:  Non-discrimination of Savings and Investment), Polskie Wydawnictwo Ekonomiczne, Warszawa 2014
  • Besteuerung von Unternehmensgewinnen im Licht des Konzepts der konsumorientierten Einkommensteuer, Universitätsverlag Potsdam, Potsdam 2011

Book review

  • Anna Krajewska, Podatki w Unii Europejskiej. Długookresowe tendencje i reakcja na kryzys (Polskie Wydawnictwo Ekonomiczne, Warszawa 2012), w: „Ruch Prawniczy, Ekonomiczny i Socjologiczny”, no. 75/2, 2013, pp. 290-294

ORCID:  0000-0001-5617-8455