Comparison of Income Tax in Selected Countries

Abstract

Since ancient times, income tax has been closely related to people's lives. This article mainly compares the two types of corporate income tax and business income tax of individual that people are more likely to confuse. And compares them in the three selected European countries, Germany, Austria and Denmark. First, list the different laws of income tax in the selected countries. Secondly, assume a company. The tax base and tax rate of the company in the three selected countries are calculated according to the different regulations of corporate income tax and business income tax of individual. Final comparison result.