Problem harmonizacji opodatkowania dochodów przedsiębiorstw w Unii Europejskiej
Problem of harmonization of European Union’s firms’ income taxation

Summary/Abstract: There were different initiatives taken on the Union forum in the scope of harmonization of EU firms taxation, but all of them failed. General economic crisis had influence in decreasing the condition of EU firms. It forced EU authorities to make necessary changes in fiscal systems, e.g. general reform of the system of EU firms’ taxation. At present it consists of 27 different taxation systems of EU member states. The difference is in general fiscal solutions and the levels of different tax rates. The aim of this essay is the presentation of contemporary situation of different fiscal solutions of EU member states and the necessary conditions of harmonization process of EU firms’ income taxation.

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