https://en.wikipedia.org/wiki/Corporate_tax
A corporate tax, also called corporation tax or company tax, is a tax on the income or capital of corporations or analogous legal entities

http://www.doingbusiness.org/data/exploreeconomies/serbia/pa...
Corporate income tax

http://www.dmk.rs/en/article/corporate-income-tax-in-serbia-...
Corporate Income Tax in Serbia (CIT)

https://en.wikipedia.org/wiki/Taxation_in_Serbia
Corporate tax rate in Serbia

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Note added at 18 hrs (2016-05-20 05:43:58 GMT)
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http://www.econlib.org/library/Enc/CorporateTaxation.html
The corporate income tax is the most poorly understood of all the major methods by which the U.S. government collects money.
http://ec.europa.eu/economy_finance/publications/publication...
Economic Papers
European Commission
Directorate-General for Economic and Financial Affairs
The Corporate Income Tax: international trends and options for fundamental reform
http://www.forbes.com/sites/timworstall/2014/12/23/more-than...
More Than 90% Of US Businesses Don't Pay The Corporate Income Tax
http://www.pwc.rs/en/services/tax/corporate-income-tax-consu...
Corporate income tax (CIT) represents a type of direct tax which is imposed on the profit of companies, partnerships and other legal entities generating income from sale of goods and rendering services on the market.

Ako nekom treba jednostavno objašnjenje: http://www.mcb.rs/blog/finansije/koliko-se-placa-porez-na-do...

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Note added at 1 day6 hrs (2016-05-20 17:57:21 GMT)
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http://smallbusiness.chron.com/difference-between-net-income...

Net Income

Net income appears on the company’s statement of income. It is the amount that remains after adding together all revenues and subtracting all expenses, including cost of goods sold and income taxes.

Net Profit After Taxes

Net profit after taxes is the net income of the organization less all taxes. It is the sum of all revenues less all expenses, including cost of goods sold and all taxes. While it is almost the same as net income, this terminology frequently appears on the company’s financial statements in order to differentiate between profits before and after subtracting taxes.