In 2004, ten new member-states accessed to the European Union (including Poland and Hungary). Since January 2007, together with entry of two further member-states, the number of EU countries risen up to 27. All Member-states characterise different state of economic development, social, political and cultural environment. In every member-state private individuals, companies and other firms have to contribute to ensure the states public tasks and income redistribution, through taxation [Kállai 2000]. There is not existing integral tax system in the European Union, but some member-state initiatives in consonance. In the year of 2006, from all the EU member-states, 10 courtiers supported and 8 members were open about the harmonization of rate corporation tax, but 7 countries rejected it (f.e.: Ireland). The reason for that rejection was the lowest rate of the corporate tax is those countries. Germany and France use higher rate of tax- and would accelerate the settling of minimal rate [Kovács 2006]. In 2004, the average EU levy tax burden was 39,3%, in Hungary it was 39,1% and in Poland 32,9%. In Hungary, the state deprives the 40% of the produced income, through taxes.
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.