Corporation tax statistics, which are published annually in November of the fourth year following the assessment year, provide information on the taxable profit/loss of individually assessed corporations and tax groups of companies in the assessment year shown. Important features are profits or losses (= total amount of income), taxable income, corporation tax and tax liability or credit. In addition, information on provisions, reserves and other balance sheet items is presented.
The aim of corporation tax statistics is to record and present the income of corporations (i.e. for companies subject to accounting: profit or loss; in the case of companies not required to keep accounts: total income) and the tax revenue as comprehensively as possible. The corporation tax statistics have secondary statistical character, since data from the tax authorities is evaluated.