SEARCHING FOR SIMILARITIES IN EU CORPORATE INCOME TAXES FOR THEIR HARMONIZATION
SEARCHING FOR SIMILARITIES IN EU CORPORATE INCOME TAXES FOR THEIR HARMONIZATION

Summary/Abstract: The purpose of this paper is to answer the question whether, despite the differentiationof the corporate income tax in the European Union, there are similaritypatterns allowing for the harmonization of the bases of this tax. The analysed CIT staticdata both quantitative and qualitative concerns the years 2018 and 2020. The methodof hierarchical cluster analysis allowed a grouping of EU countries according to theirsimilarities. It also indicated the greatest tax differences between EU member states.In turn the affinity analysis made it possible to distinguish groups of countries whichare similar in terms of CIT with the simultaneous identification of a pattern. Resultsshow that despite significant differences in tax rates some EU states show convergencein tax bases. The geographical criterion still plays an important role in determiningCIT structure and tax incentives are one of the tools that may be used in the approximationof the bases.

• Details
• Contents