Trend, Development, Role and Importance of Corporate Taxes in the EU

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F16%3A86097768" target="_blank" >RIV/61989100:27510/16:86097768 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Trend, Development, Role and Importance of Corporate Taxes in the EU

Original language description

Monograph "Trend, Development, Role and Importance of Corporate Taxes in the EU" deals with corporate tax which is relatively young tax levy (it was first introduced in its current form in 1898 in Germany) to which there is strong controversy and which is also used as an instrument of economic policy. The publication is divided into four chapters and follows the theoretical-application line. The first chapter classifies corporate tax to the tax system, defines its place in the market economy and classifies corporate tax into different tax classifications with regard to various criteria. The second chapter presents corporate tax in detail as a direct income tax and refers to its mechanism, principles and characteristics. Since a corporation is not an individual, it is clear that the tax burden will always be shifted either to the owners of the companies, its employees or it will be reflected in the product prices. The main and the largest part of the book - the third chapter - describes the development of corporate taxes in the countries of the current European Union. The chapter illustrates the complex development of coordination and harmonization of corporate taxes from initial consideration about the ease of this process to the realization that the Member States have no interest in harmonization. The text of this chapter is illustrated by extracts of the fundamental directives of corporate taxation, significant judgments of the Court of Justice of the EU and suggestions of the future direction of coordination of corporate taxes (deepening of providing information, CCCTB project). The text of the chapter contains a comprehensive description of the corporate tax system in each EU country in the order in which countries acceded to the EEC, resp. EC, resp. EU. The fourth chapter includes two case studies that present an original research of the authors in this field.

Czech name

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Czech description

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Type

B - Specialist book

CEP classification

AH - Economics

OECD FORD branch

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Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2016

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

ISBN

978-80-7204-940-0

Number of pages

112

Publisher name

Akademické nakladatelství CERM

Place of publication

Brno

UT code for WoS book

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