Tax Policy in Relation to Fair Corporate Taxation

This chapter focuses on tax policy in relation to fair corporate taxation. At the beginning of the chapter, an evaluation of tax systems and their development is provided, and then the concept of fair taxation and possible areas for strengthening fair taxation are presented. In addition, taxation issues related to the digital society are discussed together with the international exchange of information as a suitable solution. Finally, the situations of the CEE-EU countries are evaluated in respect to fair corporate taxation, current situation and future development in that area is mentioned, lastly policy recommendations are introduced.