COMPARATIVE CHARACTERISTICS OF PAYMENT OF TAX ON CORPORATE INCOME IN THE COUNTRIES OF THE LIMA GROUP
The article presents a comparative description of the corporate income tax applicable in a number of members of the Lima Group. There was conducted the comparative characteristics of the elements of the tax: the composition of the object of taxation, the structure of the tax base, the current rates, the order of calculation and payment, especially the submission of tax returns by taxpayers. Considering the introduction of a unified approach to the taxation of corporate income in the EU countries the assumption of the possibility of a harmonized system of collection of corporate tax in the countries of the Lima Group is generated, taking into account the existing progressive rates. This will ensure a proportionate procedure for determining the elements of corporate income tax in the context of the analyzed countries.