10.34808/9PAK-PD14
Kasprzak, Piotr
Piotr
Kasprzak
0000-0002-5570-4000
Average CIT rate in European Union countries in 2008, 2010, 2012, 2014 and 2016 (in%)
GdaĆsk University of Technology
2018
taxation
CIT
level of taxation
tax system
EU
Polish
0_1119105604114767_ORD
The following data presents the average CIT rate in European Union countries between 2008-2016 .
When analyzing the level of the rates of this tax in the EU countries in 2008, 2010, 2012, 2014 and 2016, a smaller number of changes can be observed than in the case of other taxes e.g. value added tax (the average value of the rate for the entire EU did not change in the analyzed period). In the analyzed period, five countries decided to increase the rate of the levy, while nine reduced the amount of the tax levied. The other countries left the rate unchanged. Lowering the amount of this tax is a general trend that began in the European Union