COMPARATIVE FISCAL PARADIGM OF CORPORATE INCOME TAX AND PROFIT TAX: ACCOUNTING AND ANALYTICAL DIMENSION

Abstract

The purpose of the article is to substantiate the comparative fiscal paradigm of profit tax and corporate income tax through the accounting and analytical dimension in the context of institutional transformation of tax administration and global tax coordination. The research is based on an interdisciplinary approach combining accounting theory, institutional economics and fiscal analysis. Dialectical and comparative methods were used to identify contradictions between financial and tax accounting. The epistemological approach was applied to assess tax uncertainty and professional judgment, while analytical generalisation was used to interpret book-tax differences and tax administration models. It is determined that national profit tax systems remain accounting-centred, where financial results directly influence the tax base through regulatory adjustments. In contrast, corporate taxation in the EU demonstrates greater autonomy of the tax base and stronger institutional coordination. Book-tax differences perform different functions: regulatory in national systems and analytical in EU models. The evolution towards compliance-based tax administration transforms accounting from a control mechanism into an analytical infrastructure for tax risk management. The implementation of Pillar Two strengthens the role of standardized accounting data in corporate taxation. The novelty lies in conceptualising profit tax and corporate income tax as distinct fiscal paradigms rather than alternative technical mechanisms and in reinterpreting book-tax differences as indicators of institutional fiscal tension. The results may be used to improve national tax policy through deeper accounting and analytical adaptation to EU corporate taxation standards. Effective harmonisation of profit taxation with EU corporate tax models requires institutional and analytical transformation of accounting systems under global minimum taxation. In this context, accounting information acquires the status of a key institutional mediator between national tax regulation and supranational fiscal coordination. This shift increases the analytical value of financial reporting for assessing effective tax burdens and fiscal sustainability. Consequently, the accounting and analytical dimension becomes a decisive factor in aligning national profit tax systems with modern EU corporate tax paradigms.