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Open Access Journal Article

Tax Policy and Corporate Taxation Laws

by Emma Harris 1,*
1
Emma Harris
*
Author to whom correspondence should be addressed.
FLPR  2023, 44; 5(2), 44; https://doi.org/10.69610/j.flpr.20231116
Received: 22 September 2023 / Accepted: 20 October 2023 / Published Online: 16 November 2023
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Abstract

The paper explores the intricate relationship between tax policy and corporate taxation laws, examining how these laws are shaped by broader fiscal policies and the implications they have for businesses and economic growth. It begins by providing an overview of the key principles that govern corporate taxation, including progressive rates, deductions, and incentives. The analysis then delves into how tax policy affects corporate decision-making, investment, and competitiveness. By examining case studies from various countries, the paper reveals the challenges and opportunities presented by differing tax systems. It also discusses the role of international tax agreements and the efforts towards tax harmonization. The conclusion underscores the importance of balancing corporate tax laws with broader economic objectives, considering the impact on job creation, innovation, and the distribution of wealth.

Keywords: Tax Policy, Corporate Taxation, Economic Growth, Tax Harmonization, Business Competitiveness.;
Copyright: © 2023 by Harris. This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY) (Creative Commons Attribution 4.0 International License). The use, distribution or reproduction in other forums is permitted, provided the original author(s) or licensor are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms.

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ACS Style
Harris, E. Tax Policy and Corporate Taxation Laws. Frontiers of Law & Policy Research, 2023, 5, 44. https://doi.org/10.69610/j.flpr.20231116
AMA Style
Harris E. Tax Policy and Corporate Taxation Laws. Frontiers of Law & Policy Research; 2023, 5(2):44. https://doi.org/10.69610/j.flpr.20231116
Chicago/Turabian Style
Harris, Emma 2023. "Tax Policy and Corporate Taxation Laws" Frontiers of Law & Policy Research 5, no.2:44. https://doi.org/10.69610/j.flpr.20231116
APA style
Harris, E. (2023). Tax Policy and Corporate Taxation Laws. Frontiers of Law & Policy Research, 5(2), 44. https://doi.org/10.69610/j.flpr.20231116

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