Stability of Corporate Income Tax in the European Union

Jolanta Iwin-Garzyńska

Published : 2017-12-30

Vol. 77 No. 6 (2017)

Stability of Corporate Income Tax in the European Union

Jolanta Iwin-Garzyńska

Abstract

The article discusses the legal basis of corporate income tax and compares the provisions of the Polish law on corporate income tax with the draft CCCTB directive. The author analyses tax revenues and tax costs with particular emphasis on revenue not constituting tax revenue and expenses which are not considered tax deductibles. The author also presents results of a survey sent to 1,000 Polish companies required to pay corporate income tax. The sampled companies were selected at random from the entire population of businesses in Poland. Questionnaires were also sent to 500 companies in the EU, mainly in Germany, the UK, France, the Netherlands, Italy and the Czech Republic. The survey was answered by a total of 112 Polish companies and 50 foreign companies. Both the Polish and foreign businesses which responded to the survey were mainly limited liability companies and joint stock companies. The basic part of the survey was carried out in 2010-2011, but it was repeated in 2012, with an additional 200 questionnaires sent to Polish companies, of which 15 responded.(original abstract)

Keywords:

Enterprise finance, Corporate income tax, Common Consolidated Corporate Tax Base (CCCTB), Fiscal stability

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Iwin-Garzyńska, J. (2017). Stability of Corporate Income Tax in the European Union. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 77(6). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/787

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References

Corporate Income Tax Act of 15 February 1992, Journal of Laws 2000, No. 54, item 654 as amended (ustawa z dnia 15 lutego 1992 r. o podatku dochodowym od osób prawnych, Dz.U. 2000, nr 54, poz. 564 ze zm.).

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Iwin-Garzyńska J., 2016, Common Consolidated Corporate Tax Base (CCCTB) in the Theory of Corporate Finance, International Journal of Accounting and Taxation, 4(1), 17-51.

Kubacki R., 2012, Koszty uzyskania przychodów w podatkach dochodowych, Wrocław: Unimex.

Litwińczuk H. (ed.), 2011, Wspólna korporacyjna podstawa opodatkowania w UE a opodatkowanie dochodu spółek w Polsce, Warsaw: Oficyna Prawa Polskiego, Wyd. Wiedza i Praktyka.

Marciniuk J.(ed.), 2010, Podatek dochodowy od osób prawnych. Komentarz, Warsaw: C.H. Beck.