„Najgorsza pewność jest lepsza od niepewności”, czyli kilka słów na temat regulacji tak zwanego estońskiego CIT-u
„The Worst Kind of Certainty Is Better Than Uncertainty” – A Few Words About the Regulations of the So-called Estonian CIT

Summary/Abstract: The article aims to evaluate the regulation of lump-sum taxation of corporate income from the perspective of the requirements based on the principle of tax certainty. The focus is on the provisions defining the object of taxation of the so-called Estonian CIT. The analysis encompasses both the text of the law and the content of the tax explanations, intended to clarify doubts regarding the application of the provisions in question. The author emphasises that the poor quality of the tax law in this respect may be the primary reason for the low interest of taxpayers in opting for this form of taxation. The article concludes by proposing a potential direction for amending the provisions of the so-called Estonian CIT, which could contribute to the realisation of the principle of tax certainty.

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