The research has a research contribution to science and solves the research problem in cognitive way and conducted research are innovative and provide thebasis for the lead of other researchers the detailed studies centred on problem of the impact of the CCCTB on finance companies and public finances.The significance of the problem may also provide the fact that in practice there is a need for the presentation of data and study of the effects of solutions that may significantly affect the development and dissemination of solutions for increasing quality of management processes in enterprises, including decisionmaking, as well as presenting unique research results.