The possibility of using corporate profits tax as an economic policy instrument (on the example of effective tax rates in the new EU member states)

It is the old issue if the corporate income tax should exist at all. If we abstract from tax revenues the arguments for and against it are the same. The corporate income tax can be viewed as a potential economic policy tool contributing to the structural changes, cutting down the unemployment rate or accelerating the economic growth. Is there a theoretical or practical entitlement to realize the selective fiscal policy? Some European Union new member states results show the right answer.