Podatek dochodowy od osób prawnych – wybrane problemy i decyzje Przypadek Ukrainy

This paper is devoted to the issues of corporate income taxation in Ukraine and finding ways to resolve them in the context of European integration. The aim of this paper is demonstrate ways to improve corpo-rate income taxation on the basis of balancing the interests of taxpayers against those of the government. The paper will highlight the key issues of corporate income taxation in Ukraine with its large share of unprofitable enterprises, unequal regulations for different corporate taxpayers and the requirement to pay tax advances even where there is an absence of taxable income. Based on our analysis, the causes of the origin and deepening problems of corporate income taxation in Ukraine will be demonstrated. A compar-ative analysis of income taxation in Poland and Ukraine was performed. It is believed that some elementsof the Polish experience in the taxation of income can be applied to Ukraine