Corporate Tax in European Union and the Theory of Corporate Finance

Iwin-Garzyńska Jolanta ()
Additional contact information
Iwin-Garzyńska Jolanta: University of Szczecin, Faculty of Economics and Management, Department of Corporate Finance and Taxation, Mickiewicza 64, 71-101 Szczecin, Poland

Folia Oeconomica Stetinensia, 2015, vol. 15, issue 2, 66-80

Abstract: One of the main objectives to be accomplished by the European Union law is to eliminate barriers to the functioning of domestic market and in particular improve the competitiveness of enterprises. After several years of efforts, the European Commission approved a proposal for the directive on a Common Consolidated Corporate Tax Base which is to remove obstacles to the functioning of internal market and increase tax harmonization. The article is aimed at presenting the essence of CCCTB in the theory of corporate finance and its importance for enterprises, based on the survey of Polish and EU companies. The paper addresses issues relating to tax in corporate finance. Canons of taxation will be discussed and special emphasis will be placed on principles behind formulating fiscal law provisions (including the EU law). Furthermore, the article presents the results of surveys into the importance of taxation cannons for Polish and EU companies.

Keywords: income tax; CCCTB; corporate finance (search for similar items in EconPapers)
JEL-codes: E62 E64 G3 H20 K34 (search for similar items in EconPapers)
Date: 2015
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1515/foli-2015-0036 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrs:foeste:v:15:y:2015:i:2:p:66-80:n:5

DOI: 10.1515/foli-2015-0036

Access Statistics for this article

Folia Oeconomica Stetinensia is currently edited by Waldemar Tarczyński

More articles in Folia Oeconomica Stetinensia from Sciendo
Bibliographic data for series maintained by Peter Golla ().