PL EN


2016 | Vol. 14, No 4 | 35-48
Article title

Corporate income tax in Poland in comparison to European Union countries

Content
Title variants
Languages of publication
EN
Abstracts
EN
Corporate income tax is an important part of the tax system. It is also important source of budget revenues. In the European Union, Corporate Income Tax is not strictly standardised, which allows the governments of individual countries to pursue their own policy in this regard. The purpose of this paper is to identify similarities and differences in Corporate Income Tax and its construction in Poland and compare it with French, British and German CIT's. In this article subject, object and rates of the tax were presented, which vary depending on the country. Another important part of this work is to present the taxation of dividends in studied countries. Taxation of dividends is a controversial phenomenon and this is the reason why it is often mentioned by economists and politicians. The article also present the share of the corporate income tax in total tax revenues and total budget revenues.(original abstract)
Year
Pages
35-48
Physical description
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.cejsh-element-000171463010
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