The corporation activity represents an important factor for the economies of all the States due to the economic and social effects that it generates. The conditions of tax nature have an influence on corporations investment localization decisions and capital flows so that the policy of each sate in the field of corporative income tax payment must constitute the object of a very careful analysis. Reducing taxation rates of the corporate incomes in various member states of the European Union, as an effect of the tax competition, represents the compliance with an international trend, being only to a small extent the result of the government will. In the European Union, Romania has one of the lowest income tax rates as compared to other member states. Starting with 2005, the income tax rate that applies to the taxable profit is of 16%. Through the Government Emergency Ordinance no. 34/2009, we brought modifications concerning the due profits tax, in the sense of the introduction of the obligatorily to pay a minimum tax, no matter if the companies have a profit or not. This is a tax measure that discourages both the Romanian and the foreign companies, but supports the increase of the State budget revenues.