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- W2800650736 abstract "The chapter discusses the base of the corporate income tax and summarizes the provisions of Polish law on corporate income tax with the draft common consolidated corporate tax base (CCCTB) directive. An analysis of tax revenues and tax costs with particular emphasis on revenue not constituting tax revenue and expenses is not considered tax deductibles. The chapter involved conducting a survey. Surveys were sent to 1000 Polish companies subject to corporate income tax. The companies were selected at random from among all businesses in Poland. Surveys were also sent to 500 companies in the European Union (EU), mainly in Germany, the UK, France, the Netherlands, Italy and the Czech Republic. The survey was answered by a total of 112 Polish companies and 50 foreign companies. Both the Polish and foreign operators who responded to the survey were dominated by limited liability companies and joint stock companies. The basic part of the study was carried out in 2010–2011, but in 2012, the study was repeated, and additional 200 surveys were sent to Polish companies, of which 15 had answered." @default.
- W2800650736 created "2018-05-17" @default.
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- W2800650736 date "2018-04-20" @default.
- W2800650736 modified "2023-09-23" @default.
- W2800650736 title "Base of Corporate Income Tax and the EU Concept" @default.
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- W2800650736 doi "https://doi.org/10.5772/intechopen.72530" @default.
- W2800650736 hasPublicationYear "2018" @default.
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