Sustainability-oriented EU Taxes: Revenue Potential Of CCCTB

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F17%3A43917466" target="_blank" >RIV/62156489:43110/17:43917466 - isvavai.cz</a>
Result on the web
<a href="https://digilib.k.utb.cz/handle/10563/43685" target="_blank" >https://digilib.k.utb.cz/handle/10563/43685</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Sustainability-oriented EU Taxes: Revenue Potential Of CCCTB
Original language description
One of the most serious criticism of the status que with respect to the EU budget represents the lack of the link between the EU policy and the system of own resources. Non-existence of the link between reaching smart, sustainable and inclusive growth and EU budget is resulting into the existence of sustainability gaps in the European Union. The research revealed that the introduction of CCCTB could contribute to the decrease of two thirds of existent sustainability gaps. To research a CCCTB revenue potential, the model based on surcharge system was designed. The system expects replacement of VAT-base own resource by the transfer of a part of the corporate tax revenues from CCCTB raised on national level to the EU budget. The results of the research show that CCCTB-based own resource would be able to replace VAT-based own resource fully, with the only exemption, which is Cyprus.
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
2017
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 8th International Scientific Conference
ISBN
978-80-7454-653-2
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
716-724
Publisher name
Univerzita Tomáše Bati ve Zlíně
Place of publication
Zlín
Event location
Zlín
Event date
Apr 26, 2017
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000471174000056

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