What type of study is this?

This is a Quantitative Study study.

October 10, 2025

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

GLGrigorios LazosHellenic Open University SKStylianos KafestidisInternational Hellenic University AKAndreas KoutoupisUniversity of Thessaly

Key Points

Implementing a single corporate taxation system could significantly enhance member states' economic benefits and overall tax compliance.
Tax avoidance through transfer pricing currently erodes the tax base, costing EU businesses billions each year.
Adopting a unified framework may reduce compliance costs significantly, enabling businesses to operate more competitively.
Addressing the challenges of tax avoidance and compliance aids member states' fiscal health and business growth.

Abstract

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.

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