Common Consolidated Corporate Tax Base System Re-launching: Simulation of the Impact on the Slovak Budget Revenues
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F17%3A43911982" target="_blank" >RIV/62156489:43110/17:43911982 - isvavai.cz</a>
Result on the web
<a href="https://www.sav.sk/journals/uploads/0905145106%2017%20Nerudova-Solilova%20+RS.pdf" target="_blank" >https://www.sav.sk/journals/uploads/0905145106%2017%20Nerudova-Solilova%20+RS.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Common Consolidated Corporate Tax Base System Re-launching: Simulation of the Impact on the Slovak Budget Revenues
Original language description
European Commission re-launches the common consolidated corporate tax base (CCCTB) in Europe within the efforts to fight with tax evasion and tax fraud via two step procedure. Firstly, only a common corporate tax base (CCTB) would be implemented with the possibility of cross-border loss offsetting CCCTB. Common consolidated corporate tax base should be introduced only in the second step. The aim of the paper is to research the impact of both implementation steps on the amount of the tax bases allocated in the Slovak Republic. The results show, that the first implementation step would results into the decrease of allocated tax bases by 0.27% in the Slovak Republic. The second implementation step would result in to the increase of the tax bases allocated in the Slovak Republic by 3.02%.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50602 - Public administration
Result continuities
Project
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Continuities
O - Projekt operacniho programu
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Ekonomický časopis
ISSN
0013-3035
e-ISSN
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Volume of the periodical
65
Issue of the periodical within the volume
6
Country of publishing house
SK - SLOVAKIA
Number of pages
20
Pages from-to
559-578
UT code for WoS article
000411047400005
EID of the result in the Scopus database
2-s2.0-85029605748