Comparative Analysis of Corporate Taxation: Finland vs. Romania
Klementi, Elena Alina (2025)
2025
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2025060219418
https://urn.fi/URN:NBN:fi:amk-2025060219418
Tiivistelmä
This thesis explored and compared the corporate tax systems of Finland and Romania. The goal was to understand how the different tax structures, incentives, and policies in each country affect business behavior and investment decisions. The topic is relevant because tax systems play a key role in attracting companies and shaping national competitiveness.
The research was carried out using a qualitative method. No interviews or surveys were done. Instead, the study relied on official documents, tax reports, and expert analyses mostly from 2023 to 2025. A thematic comparison was used to group and analyze information on topics such as corporate tax rates, R&D incentives, reinvestment benefits, and loss rules.
The results showed that Finland has a steady 20% company tax and gives good support for research, new ideas, and green projects. This makes it a good place for bigger or high-tech companies that want to grow slowly and safely. Romania has a lower 16% tax and gives more flexible help to small or new businesses, like simple tax rules and tax cuts for reinvesting money. But in Romania, the tax rules change more often, which can make it harder for companies to plan. In the end, both countries help businesses grow, but in different ways for different types of companies.
The research was carried out using a qualitative method. No interviews or surveys were done. Instead, the study relied on official documents, tax reports, and expert analyses mostly from 2023 to 2025. A thematic comparison was used to group and analyze information on topics such as corporate tax rates, R&D incentives, reinvestment benefits, and loss rules.
The results showed that Finland has a steady 20% company tax and gives good support for research, new ideas, and green projects. This makes it a good place for bigger or high-tech companies that want to grow slowly and safely. Romania has a lower 16% tax and gives more flexible help to small or new businesses, like simple tax rules and tax cuts for reinvesting money. But in Romania, the tax rules change more often, which can make it harder for companies to plan. In the end, both countries help businesses grow, but in different ways for different types of companies.