**6. Conclusions**

The income tax system, both in Poland and in the European Union, is in need of repair. The need to improve the Polish system is due to the large erosion of the tax law and the poor quality of legislation. Inside the Union, it requires uniformity in order to become competitive with China, Russia and the United States. Currently, EU countries do not constitute a single entity in terms of corporate income tax but 27 different players as they compete with one another within the EU and beyond. The aim should be to harmonize the system of corporate income tax for all companies within the EU to have comparable working conditions in terms of income tax and represent a unified entity outside the Union. According to the idea of the CCCTB concept, unification will include the tax base, namely, the principle of shaping revenues and tax costs.

Opodatkowania, Opodatkowanie przedsiębiorstw. Wybrane Zagadnienia. Warsaw: Difin;

Base of Corporate Income Tax and the EU Concept http://dx.doi.org/10.5772/intechopen.72530 21

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