Wspólna skonsolidowana korporacyjna podstawa opodatkowania szansą dla polskich przedsiębiorstw

The aim of this paper is to present CCCTB system in the aspect of a necessity for a complex reform of tax law in order to enhance competitiveness of Polish enterprises. The concept proves to be a chance for a new standard in the Polish tax system and the improvement of the income tax. The author will also conduct the analysis of possible standardizing solutions within the tax system of the European Union, taking into account the importance and attractiveness of this solution for Polish enterprises