SOME PARTICULARITIES REGARDING CORPORATE TAXATION IN THE EUROPEAN UNION
SOME PARTICULARITIES REGARDING CORPORATE TAXATION IN THE EUROPEAN UNION

Summary/Abstract: The revenues recorded by a company represent a significant source for the formation of public financial resources. The concern that the corporate income tax represents the main direct tax at the level of any fiscal system requires the taking of measures aimed at determining legal entity taxpayers to concern themselves with obtaining a positive financial result and to understand the role of taxation in economic growth and development. If, initially, the way of determining a company's result (and implicitly the definitions of profit) determined the creation of the classic taxation system, when the profit tax was considered only a possibility of generating public money, with the opening of economies, with the impact of taxation on the way and level of development of a company, significant changes were made in the way of establishing and collecting the profit tax. Without claiming an exhaustive approach, through this article we will capture some particularities of the establishment and collection of corporate taxation, at the level of EU member states, taking into account recent changes.

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