Optional CCCTB implementation and its impact on the corporate tax revenues in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43910954" target="_blank" >RIV/62156489:43110/15:43910954 - isvavai.cz</a>
Result on the web
<a href="http://www.ufu.utb.cz/konference/sbornik2015.pdf" target="_blank" >http://www.ufu.utb.cz/konference/sbornik2015.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Optional CCCTB implementation and its impact on the corporate tax revenues in the Czech Republic
Original language description
The aim of the paper is to research the impact of the optional CCCTB implementation (i. e. implementation in all the EU Member States except the Czech Republic) on the tax bases in the Czech Republic, and to identify whether the outflow/inflow or inflow will occur. The empirical analysis is based on the data available from the Amadeus databases and covered 2403 parent companies with 3562 Czech subsidiaries. The research performed in the paper revealed that the implementation of CCCTB system in EU27 would negatively change the tax base generated in the Czech Republic, as the country would lose more than 8% of the current tax base. Based on the results of the research, we can conclude, that the implementation of CCCTB in EU27 without the participation of the Czech Republic might have very strong negative impact on the overall tax base generated by the Czech subsidiaries in the Czech Republic and therefore also on the tax revenue.
Czech name
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Czech description
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Project
<a href="/en/project/GA13-21683S" target="_blank" >GA13-21683S: The quantification of the impact of the introduction of Common Consolidated Corporate Tax Base on the budget revenues of the Czech Republic</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Finance and Performance of Firms in Science, Education and Practice: Proceedings of the 7th International Scientific Conference
ISBN
978-80-7454-482-8
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
1026-1035
Publisher name
Univerzita Tomáše Bati ve Zlíně
Place of publication
Zlín
Event location
Zlín
Event date
Apr 23, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000374107300081

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