Comparison of the corporate tax regimes in the eu member states

Beata Blechová

MPRA Paper from University Library of Munich, Germany

Abstract: The main objective of this paper is to provide the comparison of the corporate tax systems in the new EU member states, which mostly influence the effective tax burden of theirs, and through it also the decisions of the potential investor to invest at some member state. It concerns about all the corporations income tax systems, which have the greatest effect upon it. They are compared mutual here from the point of view of theirs structures, tax rates and some weighty factors influencing the tax base.

Keywords: the corporation tax system; the tax rate; the tax base (search for similar items in EconPapers)
JEL-codes: H2 (search for similar items in EconPapers)
Date: 2005-08-09
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:18494

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