Is there a Real Chance to Adopt the CCCTB without UK Participation in the EU?
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F21%3A43920377" target="_blank" >RIV/62156489:43110/21:43920377 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.31577/ekoncas.2021.06.02" target="_blank" >https://doi.org/10.31577/ekoncas.2021.06.02</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.31577/ekoncas.2021.06.02" target="_blank" >10.31577/ekoncas.2021.06.02</a>
Alternative languages
Result language
angličtina
Original language name
Is there a Real Chance to Adopt the CCCTB without UK Participation in the EU?
Original language description
The European Commission re-launched its proposal on the Common Consolidated Corporate Tax Base (CCCTB) in Europe in October 2016. The CCCTB aims to help ensure a fair and efficient corporate tax system in the European Union as a tool to fight tax evasion and tax fraud. Moreover, the CCCTB could be intended to be used as a new resource for the EU budget, as the EU budget requires reassessment after Brexit. Although the outcome of the Brexit process was uncertain for a long time, the UK left the EU on 31 January 2020. The objective of this paper is to research the impact of the introduction of the CCCTB on the EU' s economic environment in the post-Brexit period. The research reveals that the overall tax base under the CCCTB in the post-Brexit period would decline by 5.34% in comparison with the current tax base. Through a dynamic approach, we find that the CCCTB could increase the tax base by between 3.33% and 22.42%, depending on the behavioural effects induced by the implementation of the proposal.
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
50206 - Finance
Result continuities
Project
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Continuities
O - Projekt operacniho programu
Others
Publication year
2021
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
0013-3035
Volume of the periodical
69
Issue of the periodical within the volume
6
Country of publishing house
SK - SLOVAKIA
Number of pages
22
Pages from-to
582-603
UT code for WoS article
000697125800002
EID of the result in the Scopus database
2-s2.0-85139973679