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Comparison of the corporate tax regimes in the eu member states

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  • Blechová, Beata

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.

Suggested Citation

  • Blechová, Beata, 2005. "Comparison of the corporate tax regimes in the eu member states," MPRA Paper 18494, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:18494
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    References listed on IDEAS

    as
    1. European Commission, 2002. "Structure of the taxation systems in the European Union: 2002 edition," Taxation trends 2002, Directorate General Taxation and Customs Union, European Commission.
    2. European Commission, 2002. "Structure of the taxation systems in the European Union: 2002 edition," Taxation trends 2002, Directorate General Taxation and Customs Union, European Commission.
    3. European Commission, 2001. "Company Taxation in the Internal Market," Taxation Studies 0005, Directorate General Taxation and Customs Union, European Commission.
    4. European Commission, 2000. "Structures of the taxation systems in the European Union : 2000 edition," Taxation trends 2000, Directorate General Taxation and Customs Union, European Commission.
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    More about this item

    Keywords

    the corporation tax system; the tax rate; the tax base;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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