Comparative analysis of corporate income tax between EU-15 and EU-13 member states

This thesis reviews the comparative analysis of corporate income tax between EU-13 and EU-15 Member states. It describes what corporate income tax is, and analyzes its main characteristics in EU-15 and EU-13 countries. The thesis also emphasizes what are the systems of taxing corporations, what are the rates among different EU countries, and similar data closely connected with corporate income tax. In order to understand the development and the dynamic of current corporate taxation, the thesis adopts a framework that combines the EU-13 and EU-15 states analysis. Corporate income tax analysis is followed with a review of the corporate taxation, separately for EU-15 menber states and EU-13 states, its taxpayers, legal forms of taxation and tax rates. The thesis examines the difference between tax rates and the revenues this tax collects within the European Union member states. Its main focus is orianted towards comparison of the corporte taxation of companies in EU-15 with those of EU-13. This difference is examined in detail, and explains in what way and in what relation the particular country has developed a system of collecting a corporate income tax.