**Corporate Tax**

**Chapter 1**

**Provisional chapter**

**Base of Corporate Income Tax and the EU Concept**

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

**Keywords:** finance, corporate finance, corporate income tax, tax harmonization in the

The financial and public finance crisis that affected the European Union (EU) countries also highlighted the problem of tax systems in force in 27 EU states. One of the primary purposes of EU law is to eliminate obstacles to the functioning of the internal market, particularly to improve the competitiveness of businesses. Having said that, the concept of a common consolidated corporate tax base (CCCTB) aims to eliminate obstacles to the functioning of the internal market and increases the degree of tax harmonization in the

**Base of Corporate Income Tax and the EU Concept**

DOI: 10.5772/intechopen.72530

© 2016 The Author(s). Licensee InTech. This chapter is distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/3.0), which permits unrestricted use, distribution,

© 2018 The Author(s). Licensee IntechOpen. This chapter is distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/3.0), which permits unrestricted use,

distribution, and reproduction in any medium, provided the original work is properly cited.

and reproduction in any medium, provided the original work is properly cited.

Jolanta Iwin-Garzyńska

**Abstract**

Jolanta Iwin-Garzyńska

Additional information is available at the end of the chapter

Additional information is available at the end of the chapter

http://dx.doi.org/10.5772/intechopen.72530

which 15 had answered.

**1. Introduction**

European Union [1].

European Union, CCCTB concept

**Provisional chapter**
