COMPARISON ON THE CORPORATE TAX RATES OF SMALL AND MEDIUM-SIZED ENTERPRISES IN SEVERAL EUROPEAN COUNTRIES
COMPARISON ON THE CORPORATE TAX RATES OF SMALL AND MEDIUM-SIZED ENTERPRISES IN SEVERAL EUROPEAN COUNTRIES

Summary/Abstract: The paper analyzes the minimum rates of the corporate income tax in EU countries. It shows a comparison between SME and micro-enterprise definitions in some EU countries and the special conditions in which reduced rates of the corporate income tax are applied, as well as the impact of these measures on the taxation of microenterprises.

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