TAX CONSOLIDATION: TOOL OF CREATION RELATIONAL RENTS, AND INTERFIRM PERFORMANCE

Purpose: the aim of the study is to identify the conditions and effects of using the tax consolidation tool by cooperating enterprises.We expect that the implementation of such an intention will allow us to capture the profit-creating role of this tax system tool.Design/methodology/approach: this objective was undertaken using the literature review method supplemented by an analysis of the content of legal regulations in Polish tax law relating to tax consolidation.In particular, in the empirical layer, the analysis was carried out on normative acts regulating the taxation of related entities and tax groups, according to the legal status at the end of 2024.Findings: it was established that the consolidation of business entities for the purpose of joint tax settlements can bring measurable benefits for these entities, both financial and organizational.However, in the organizational scope, the level of benefits can hardly be considered satisfactory.The need for mutual adjustment required by high interdependence means that adaptation will probably take longer than in the case when adaptation efforts are more autonomous.Research limitations/implications: a limitation of the presented results is the lack of support for the findings made in (quantitative or qualitative) empirical studies among specific entities that have used or could have used the tax consolidation tool.The study is the result of preliminary work on the issue of tax consolidation in the context of achieving relational rent.Practical implications: the research results may be support for companies that are facing the evaluation of cooperation relations, but also for those that are considering the possibility of using tax consolidation tools.Social implications: the study informs about one of the instruments of public policy.