Finanse, Rynki Finansowe, Ubezpieczenia

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia

ISSN: 2450-7741    OAI    DOI: 10.18276/frfu.2018.94/1-06
CC BY-SA   Open Access 

Issue archive / 4/2018
Wybrane zagadnienia harmonizacji podstawy opodatkowania w podatku dochodowym od osób prawnych

Authors: Michał Poszwa
Uniwersytet Ekonomiczny we Wrocławiu
Keywords: corporate income tax; common corporate tax base.
Year of publication:2018
Page range:8 (71-78)
Klasyfikacja JEL: H25 M41
Cited-by (Crossref) ?:


Purpose – The aim of the article is to present and evaluate Community regulations on the principles of determining the corporate income tax base. The unification of the general principles for determining certain elements of the tax result follows from the anti-avoidance directive. In addi-tion, it is planned to establish uniform rules for calculating the tax base. Design/Methodology/approach – The presented research concerns already issued Council direc-tives (EU) and the content of the European Commission's proposal for a draft directive on the com-mon basis of corporate income taxation. Literature, comments and opinions of participants in the public debate were also conducted. Findings – The harmonization of the corporate income tax base is driven by the desire to reduce tax avoidance. A common tax base means not only the removal of some of the barriers to activity on a common morning, but also the reduction of so-called erosion of the tax base and taxation of profit at the place of its creation. Originality/value – Entry into force of the regulations on determining the tax result at the level of the European Union will undoubtedly have consequences for the functioning of taxpayers, in par-ticular as regards settlements and business conditions.
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