Aspects concerning corporate taxation in the European Union

Gheorghe Matei and Daniela Pirvu
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Gheorghe Matei: University of Craiova

Finante - provocarile viitorului (Finance - Challenges of the Future), 2009, vol. 1, issue 9, 127-133

Abstract: Like all the other tax revenues, corporate taxes accomplish both a financial and an economic role. The financial role of these taxes is expressed in the fact that they represent a means of forming the state’s income. The taxes economic role is concretized in the fact that, by their dimension, as well as by the fiscal facilities, the state can encourage or not the economical activity. This paper contemplates to emphasize a series of aspects concerning the current differences among various member states of the European Union in what the corporate taxation is concerned.

Keywords: corporate taxation; tax revenues; fiscal facilities (search for similar items in EconPapers)
JEL-codes: E62 H21 H87 O16 (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2009:i:9:p:127-133

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