THE POSSIBILITIES OF INTRODUCTION OF THE COMMON TAXATION SYSTEM FOR SMES IN THE EUROPEAN UNION
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F10%3A00161678" target="_blank" >RIV/62156489:43110/10:00161678 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
THE POSSIBILITIES OF INTRODUCTION OF THE COMMON TAXATION SYSTEM FOR SMES IN THE EUROPEAN UNION
Original language description
The aim of the paper is to research the possibility of introduction of Home State Taxation Model as the common taxation system for SME and to suggest the possible means of allocation of tax bases between the EU member states. Theoretical background of the paper presents the efforts of the European Commission to harmonize the area of corporate taxation and also introduce the twin track strategy and models which were for taxation of EU companies suggested by European Commission. Second part of the paper presents the research of the possibility of the Home State Taxation Model as the common taxation system for SME in the European Union and discusses mainly the problems connected with removing of the tax obstacles. All the aspects are analyzed with the useof concrete examples and schemes. Last part of the paper summarizes the results.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
Z - Vyzkumny zamer (s odkazem do CEZ)
Others
Publication year
2010
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Ekonomika ir vadyba
ISSN
1822-6515
e-ISSN
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Volume of the periodical
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Issue of the periodical within the volume
15
Country of publishing house
LT - LITHUANIA
Number of pages
7
Pages from-to
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UT code for WoS article
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EID of the result in the Scopus database
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