CCCTB formula apportionment: The evidence from different economic sectors

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43909657" target="_blank" >RIV/62156489:43110/16:43909657 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.18267/pr.2016.sed.2155.8" target="_blank" >http://dx.doi.org/10.18267/pr.2016.sed.2155.8</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
CCCTB formula apportionment: The evidence from different economic sectors
Original language description
The allocation formula for the distribution of Common Consolidated Corporate Tax Base (CCCTB) contains three equally weighted factors, which are considered as the most accurate to reflect the profit generation process. The question in the stake is the suitability of this allocation formula for individual economic sectors. The paper analyses the ability of the allocation formula to assign the same proportion of the profit to individual economic sector in the CCCTB system as allocated under the current system of separate accounting from the perspective of the Czech Republic. Based on the performed analysis the formula apportion seems to be adequate measurement of profit generation for 7 of 19 considered economic sectors, while for 4 of them do not. The remaining economic sector suffer slight change in the assigned share on overall tax base under the CCCTB system.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 21th International Conference Theoretical and Practical Aspects of Public Finance 2016
ISBN
978-80-245-2155-8
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
34-41
Publisher name
Oeconomica
Place of publication
Praha
Event location
Praha
Event date
Apr 15, 2016
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000392677500005

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