Tax sharing under the common consolidated corporate tax base: Measurement of the profit generating factors in the agriculture sector

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43909677" target="_blank" >RIV/62156489:43110/16:43909677 - isvavai.cz</a>

Result on the web

<a href="https://doi.org/10.17221/222/2015-AGRICECON" target="_blank" >https://doi.org/10.17221/222/2015-AGRICECON</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.17221/222/2015-AGRICECON" target="_blank" >10.17221/222/2015-AGRICECON</a>

Result language

angličtina

Original language name

Tax sharing under the common consolidated corporate tax base: Measurement of the profit generating factors in the agriculture sector

Original language description

The allocation formula for the distribution of the Common Consolidated Corporate Tax Base (CCCTB) should be based on three macroeconomics factors which are considered to have the largest impact on profitability. The paper researches the ability of the allocation formula factors to explain variability in profit/loss generation of single enterprises from the perspective of the Czech Republic with the special focus on the explanation power of the allocation formula on profit/ loss generation of companies operating in the agriculture sector (NACE A). The analysis is based on the comparison of the coefficients of determination as an indicator of the explained variability of the proposed simple as well as the multiple regression models. The paper concludes that proportion of explained profitability by the formula factors as are defined by the Draft Directive on a Common Consolidated Corporate Tax Base can differ by more than 30% with regard to the sector of economic activity classified by the NACE, whereas in the individual subsectors of the agriculture the difference may amount to 40%. (C) 2016, Agricultural Economics. All rights reserved.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

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

Name of the periodical

Agricultural Economics

ISSN

0139-570X

e-ISSN

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Volume of the periodical

62

Issue of the periodical within the volume

8

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

15

Pages from-to

363-377

UT code for WoS article

000384925800003

EID of the result in the Scopus database

2-s2.0-84985990835