ESTIMATION OF INTERNATIONAL TAX PLANNING IMPACT ON CORPORATE TAX GAP IN THE CZECH REPUBLIC
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F19%3A81230" target="_blank" >RIV/60460709:41110/19:81230 - isvavai.cz</a>
Result on the web
<a href="https://dx.doi.org/10.15240/tul/001/2019-1-011" target="_blank" >https://dx.doi.org/10.15240/tul/001/2019-1-011</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.15240/tul/001/2019-1-011" target="_blank" >10.15240/tul/001/2019-1-011</a>
Alternative languages
Result language
angličtina
Original language name
ESTIMATION OF INTERNATIONAL TAX PLANNING IMPACT ON CORPORATE TAX GAP IN THE CZECH REPUBLIC
Original language description
The main aim of the paper is to calculate the corporate income tax efficiency rate for the Czech Republic and compare it with other member states. The indicator of corporate income tax efficiencyis important for the calculation of the tax revenue without profit shifting indicator and then thesubsequent corporate income tax gap estimation, which is the second goal of the paper. The RWS indicator gives an overview of the Czech Republic amount of loses or gains relating to the corporate tax base erosion and corporate profit shifting. In the case when the actual corporate income tax revenue takes a higher value than the revenue without profit shifting indicator the jurisdiction benefits from the profit shifting operations. The opposite situation results in tax revenue losses caused by profit shifting to other more attractive tax jurisdictions. Authors study reestimation results in approximately CZK 9,404 billion tax gap caused by base erosion and profit shifting instead of 12,5 billion CZK that shows EPR
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50202 - Applied Economics, Econometrics
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
E+M Ekonomie a Management
ISSN
1212-3609
e-ISSN
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Volume of the periodical
XXII
Issue of the periodical within the volume
1
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
15
Pages from-to
157-171
UT code for WoS article
000461177700011
EID of the result in the Scopus database
2-s2.0-85069202703