TY - CHAP A1 - Jolanta Iwin-GarzyƄska ED1 - Jolanta Iwin-Garzy?ska Y1 - 2017-12-20 PY - 2017 T1 - Base of Corporate Income Tax and the EU Concept N2 - Taxes are a constant part of life for every company and a constant element of economics, finance, and financial law. Any changes observed in the science and theory also apply to the importance and position of taxes in the practice of corporate finance, public finance, and economic growth. Beside this, a new meaning of taxes in the economies of countries in the world and the European Union is introduced. Taxes will always introduce risks and uncertainties in business, due to the high volatility and uncertainty of tax law. Moreover, being a category that affects the economic growth, they cause disturbances in stability and welfare of the state. Therefore, while considering the essence of taxes in a country, one should not consider this category in isolation from corporate finance and social welfare. Two things are certain in the world: death and taxes. BT - Taxes and Taxation Trends SP - Ch. 1 UR - https://doi.org/10.5772/intechopen.72530 DO - 10.5772/intechopen.72530 SN - 978-1-78923-099-4 PB - IntechOpen CY - Rijeka Y2 - 2022-05-29 ER -