{"entity":{"iso2":"PL","iso3":"POL","name":"Poland","slug":"poland"},"indicator":{"licence":"OECD Terms and Conditions (attribution required)","slug":"effective-tax-rates-for-expenditure-based-tax-incentives-corporate-tax-statistics-2","source":"Organisation for Economic Co-operation and Development","source_url":"https://data-explorer.oecd.org/vis?df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_ETR@DF_ETR_XBRD","title":"Effective tax rates for expenditure based tax incentives - Corporate tax statistics \u2014 Implicit subsidy (EATR)","unit":"Percentage of taxable income"},"observations":[{"date":"2019-01-01","value":-10.76},{"date":"2020-01-01","value":-10.76},{"date":"2021-01-01","value":-10.76},{"date":"2022-01-01","value":-17.6},{"date":"2023-01-01","value":-17.6},{"date":"2024-01-01","value":-17.6},{"date":"2025-01-01","value":-17.6}],"summary":{"latest_period":"2025-01-01","latest_value":-17.6,"max":-10.76,"mean":-14.6686,"min":-17.6,"of":50,"rank":50,"trend":"falling"}}