The purpose of this paper is to answer the question whether, despite the differentiation of the corporate income tax in the European Union, there are similarity patterns allowing for the harmonization of the bases of this tax. The analysed CIT static data both quantitative and qualitative concerns the years 2018 and 2020. The method of hierarchical cluster analysis allowed a grouping of EU countries according to their similarities. It also indicated the greatest tax differences between EU member states. In turn the affinity analysis made it possible to distinguish groups of countries which are similar in terms of CIT with the simultaneous identification of a pattern. Results show that despite significant differences in tax rates some EU states show convergence in tax bases. The geographical criterion still plays an important role in determining CIT structure and tax incentives are one of the tools that may be used in the approximation of the bases.
The aim of this study was to analyze the quality of 10 commonly available commercial probiotic products used in Poland. These items were tested for the total viable bacterial count, and for identifying the isolated strains. This was performed using the Polymerase Chain Reaction method. The results showed that five of the tested products had not the applicable number of viable bacteria declared by manufacturer. Moreover, not all declared probiotic strains were found in three of the tested products during analyses. It is clear that a regular control of probiotic products needs be introduced that can guarantee its beneficial properties.