Recent Developments in Corporate Taxation in the V4 Countries

The paper examines the development of corporate taxation in the Visegrad Group (V4) countries—Slovakia, the Czech Republic, Poland, and Hungary. The main objective is to analyse how the tax policies of these countries have evolved over time, to identify the key drivers behind these changes, and to assess their impact on businesses and the broader economy. The study also compares the corporate tax systems of the V4 countries with those of other EU member states and explores how global trends, such as tax harmonization and the digitalization of taxation, have influenced their fiscal frameworks. The study offers a comprehensive examination of the evolution of corporate taxation within the Visegrad Group (V4) countries—Slovakia, the Czech Republic, Poland, and Hungary—by combining both theoretical and analytical approaches. It explores fundamental concepts of corporate taxation and outlines the policy frameworks that have shaped tax systems in these economies. Furthermore, the analysis focuses on the broader economic and fiscal environment of the region, identifying the main factors that have influenced tax reforms, and the differing approaches each country has adopted in response to domestic and international challenges. The paper evaluates how changes in corporate tax structures and rates have affected business activity, investment levels, and overall economic performance. Building on the empirical findings, the study formulates policy recommendations aimed at improving the efficiency and fairness of corporate taxation. It emphasizes the need for balanced tax policies that stimulate entrepreneurship, attract foreign investment, and support sustainable economic growth while maintaining fiscal stability. Overall, the paper provides a valuable overview of corporate tax developments in the V4 countries and contributes to the broader discussion on tax competitiveness and harmonization within the European Union. Its conclusions and recommendations may serve as a useful resource for policymakers, economists, and legislators engaged in shaping future fiscal strategies.