CIT „estoński” – wątpliwości na gruncie prawa podatkowego i bilansowego
Estonian CIT: uncertainties in terms of tax and accounting law

Summary/Abstract: The aim of the article is to present the uncertainties arising from the analysis of regulations concern ing flat-rate tax on the income of companies, both in terms of tax law and accounting law. The correct determination of the tax base for personal income tax on the part of partners receiving profits appears to be particularly problematic. An analysis of tax rulings issued by the Director of the National Rev enue Administration indicates a contradiction in the positions presented in this regard. Tax rulings issued also often conflict with the tax explanations from the Ministry of Finance dated December 23, 2021, as well as with the views presented in the subject literature. This issue affects the amount of dis tributed profits to the partners of the companies and the amount of personal income tax (PIT) due thereby creating a tax risk for the taxpayer. Based on the analysis of the literature, legal acts, previously issued individual interpretations and administrative court rulings, recommendations will be formu lated regarding the future shape of regulations concerning the flat-rate tax on the income of compa nies, with the aim of eliminating interpretational uncertainties in this field and making the relevant regulations more transparent for both taxpayers and tax authorities. The next step, after changing tax explanations, should be a discussion on changing the financial statements of entities applying the flatrate tax on corporate income as in its current form, the ‘net profit’ position cannot be treated equiva lently to the amount allocated for distribution.

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