Analiza comparativă a impozitului pe profit la nivel european
Comparative analysis of corporate tax at European level

Summary/Abstract: Corporate taxation is a complex component of the economic reality from the government’s point of view, through the corporate tax revenues, but also from the point of view of corporations, whose position towards taxes could influence the economic activity. Through the fiscal policy, in this case the corporate income tax, the government wants to attract foreign investors and to offer support to domestic companies by reducing the tax burden. However, not only the corporate income tax could be the main determinant for this. The effective average tax rate is a more proper and realistic tool. The effective taxe represents the average percentage of the corporate income in form of taxes. This paper analyzes the corporate income taxe in the european countries and the impact of macroeconomic determinants on the effective tax rate.

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