Comparative research in the area of corporate income tax

Abstract

The comparison is a concept which mainly represents a method of comparing any entities. Due to the fact that in literature are used various concepts in various situations, in this paper are firstly clarified some concepts concerning comparison. Secondly is described a mathematical model which can help investors in their decision making process. The model shows one of the methods of comparative economics which is quite young scientific discipline and developing such models and methods seems to be a big challenge in the future. The aim of this article is to suggest unification of using the concepts which are connected with comparison and demonstrate using methodological apparatus of the comparative economics in order to participate in discussion concerning decision making which is connected with foreign direct investments.