Corporate tax is basically aimed at taxing the income from the business activities of companies (and other enterprises, legal entities). The general characteristics of this type of tax, legal theories of its application, political and economic approaches, as well as the main legislative and enforcement problems can be examined. Each country has different regulations and approaches, but the main features are the same. Accordingly, the study discusses the place, role and general characteristics of corporate tax in tax policy, primarily from a legal point of view, also addressing some economic issues and the relationship between dividend tax and corporate tax.