Compromised competitiveness of “national champions”
When it comes to taxes, there are two ways to increase tax revenue, increase tax rates or broaden the tax base. The draft budget bill for 2023 has obviously opted for the first solution. Moreover, the upward revision of corporate tax rates is considered to be tax harassment since, once again, it has not spared the handful of companies (2%) which provide to the Treasury 80% of tax revenues generated by this tax...