Targets and Options of Tax Reform: Reform Options for Corporate Taxes
Corporate taxation underwent changes already within the scope of the tax reform of 2005, in order to improve the country's location quality. The study investigates options for a future tax reform, concentrating essentially on partnerships and startups. A future reform should strengthen the equity capital base by being neutral on financing schemes, eliminate the bias on the legal form, create favourable conditions for promising startups and develop measures to simplify the tax system.