Alicja Brodzka

Dr. Alicja Brodzka is a researcher affiliated with the Department of Finance at Wrocław University of Economics. Her work focuses on international taxation, tax aggressiveness, and fiscal transparency, with particular emphasis on EU tax policies and their implementation in Poland. She actively contributes to academic discourse through publications analyzing tax avoidance mechanisms, VAT compliance, and cross-border tax rulings.

• Research Interests: Tax policy design, anti-avoidance measures (GAAR), VAT gap reduction, and the impact of multinational corporate structures on tax aggressiveness
• Recent Work: Explored DAC3 directive implications, Polish experiences with VAT compliance, and effects of tax capital groups on corporate tax strategies

Her research frequently addresses EU tax directives (e.g., Country-by-Country Reporting), automatic information exchange systems, and challenges posed by harmful tax competition. She maintains a professional website at katfin.ue.wroc.pl where her full publications are accessible.