When an electromagnetic wave strikes a plane surface such as the ground, part of the wave is transmitted into the ground and part of it is reflected, according to the Fresnel coefficients. If the ground is a very good conductor then almost all of the wave is reflected (180° out of phase), whereas a ground modeled as a (lossy) dielectric can absorb a large amount of the wave's power. The power remaining in the reflected wave, and the phase shift upon reflection, strongly depend on the wave's angle of incidence and polarization. The dielectric constant and conductivity (or simply the complex dielectric constant) is dependent on the soil type and is a function of frequency.
What depends on the polarization and waves angle?
power remaining