The unification of the income tax framework in the European Union and the significant benefits that will arise for member states and the competitiveness of businesses

The establishment of a single corporate taxation system has been discussed many times, not only at the European Union (EU) level, but also worldwide, in order to address the erosion of the tax base, tax avoidance through transfer pricing, but also the high cost of tax compliance for businesses and obstacles to their competitiveness. The purpose of this study is to investigate the results that will arise from the implementation of a single corporate taxation framework at the EU level.