The Influence of Allocation Formula on Generation of Profit in Different Economy Sectors
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43907694" target="_blank" >RIV/62156489:43110/15:43907694 - isvavai.cz</a>
Result on the web
<a href="http://acta.mendelu.cz/media/pdf/actaun_2015063061961.pdf" target="_blank" >http://acta.mendelu.cz/media/pdf/actaun_2015063061961.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/actaun201563061961" target="_blank" >10.11118/actaun201563061961</a>
Alternative languages
Result language
angličtina
Original language name
The Influence of Allocation Formula on Generation of Profit in Different Economy Sectors
Original language description
The mechanism for the distribution of the Common Consolidated Corporate Tax Base will be based on three macroeconomics factors which are considered to be the main indicators of generated profit/loss. The paper analyzes the explanatory power of proposed allocation formula for the distribution of the Common Consolidated Corporate Tax Base with respect to the sector of economic activity from the perspective of the Czech independent enterprises. The research is based on the comparison of the coefficients ofdetermination indicating the proportion of explained variability of proposed multiple regression models. The paper concludes that the proportion of explained profitability by the allocation formula factors as are defined by the Common Consolidated Corporate Tax Base Draft Directive may differ up to 34% with regard to the sector of economic activity classified by NACE classification.
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
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
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Volume of the periodical
63
Issue of the periodical within the volume
6
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
7
Pages from-to
1961-1967
UT code for WoS article
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EID of the result in the Scopus database
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