| Abstract [eng] |
Europe has chosen harmonisation as a form of legislative alignment, thus the master‘s thesis “Harmonisation of Corporate Income Tax in the EU: Reasons, Harmonised Areas and Possible Perspectives” analyses the topic of harmonisation of corporate income tax in the EU, discussing the structure of corporate income tax, the basis for harmonisation and examining the most relevant initiatives and the main achievements in the field of corporate income tax harmonisation. The main problem is different tax systems in the Member States, which lead to different tax treatment of multinational corporations. It is important for Europe to establish a common legislative framework and principles, and therefore the EU for decades has been actively involved in the process of harmonisation of corporate income tax which aims to reduce the differences between the corporate tax systems of EU Member States in order to create a single market for goods, services, capital and people, by removing barriers to trade and investment between Member States, facilitating companies' cross-border activities, and ensuring that Member States do not introduce measures that distort competition or give rise to double (non-)taxation. To this end, directives have been adopted setting out common rules for the calculation of taxable profits and minimum levels of taxation for certain types of income. In the author's opinion, the proposed and already implemented corporate tax harmonisation initiatives in the EU are a positive step towards a more unified and fairer taxation system, and the proposals and their evaluation are made to make their implementation smoother. |
