| Abstract [eng] |
In order for each state to perform public functions, it is necessary to raise a certain amount of capital for the performance of these functions, therefore, together with the state, a tax financial institute was established, which ensured the fulfillment of the above-mentioned main functions of the state. One of these taxes is corporate taxation, which is regulated by the state through various corporate taxation models. This master's thesis discusses the models of corporate taxation, their differences and similarities, and answers the question of why imputation systems are not used in the Member States of the European Union. The main differences between the Classical corporate taxation model applied in Lithuania and the Distributed Profit Taxing model applied in Estonia are examined in detail. It should be considered that the application of the B (K) PMB initiative, which allows for a "one-stop shop" for filing tax returns and consolidating profits and losses within the European Union, while preserving the right of EU Member States to set their own corporate tax rates, would be the most important step towards harmonized harmonization in the European Union. towards direct taxation. Under the B (K) PMB initiative, tax competition would change, other forms of competition would emerge, and corporate tax systems would adapt, which would force the search for new regulatory solutions. Given the broad income tax base in Estonia, this initiative would undermine the overall Estonian base. However, Lithuania would face smaller losses due to the peculiarities of the applied base. Thus, the classical corporate taxation model is characterized by complexity and complexity due to the peculiarities of its two-tier system. This is in contrast to the clarity and simplicity of the Distributed Profit Taxation model, which taxes profits in one step. Despite these reasons and the statements made in the paper, the Classical model of corporate taxation dominates among the Member States of the European Union. However, information sources in Lithuania and other countries are actively encouraging the change of the applied Classical corporate taxation model to a relatively new Distributed corporate taxation model, which could become the new - dominant corporate taxation model in the future. |
