Comparison of the corporate tax regimes in the eu member states

Blechová, Beata (2005): Comparison of the corporate tax regimes in the eu member states.

Abstract

The main objective of this paper is to provide the comparison of the corporate tax systems in the new EU member states, which mostly influence the effective tax burden of theirs, and through it also the decisions of the potential investor to invest at some member state. It concerns about all the corporations income tax systems, which have the greatest effect upon it. They are compared mutual here from the point of view of theirs structures, tax rates and some weighty factors influencing the tax base.

• Item Type: MPRA Paper
• Language: English
• Keywords: the corporation tax system, the tax rate, the tax base
• Subjects: H - Public Economics > H2 - Taxation, Subsidies, and Revenue

References

Blazejova, Z.: Approximation of the Czech Tax Legislation to the Acquis Communautaire, In: European Taxation, Brussels 2003

European Commission: Company Taxation in the Internal Market, SEC(2001)1681, Brussels 2001

European Commission and Eurostat: Structures of the Taxation Systems in the EU. Data 1995-2002, Luxembourg 2004

Jacobs, O.H.; Spengel, Ch.; Finkenzeller, M.; Roche, M.: Company Taxation in the New EU Member States, Study by Ernst &Young and the Centre for European Economic Research (ZEW), Frankfurt am Main/Mannheim, 2003