Economic Analysis from the Micro-Perspective

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F21%3A43920602" target="_blank" >RIV/62156489:43110/21:43920602 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.1007/978-3-030-74962-0_5" target="_blank" >https://doi.org/10.1007/978-3-030-74962-0_5</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1007/978-3-030-74962-0_5" target="_blank" >10.1007/978-3-030-74962-0_5</a>

Result language
angličtina
Original language name
Economic Analysis from the Micro-Perspective
Original language description
This segment of the book contains an analysis of profit shifting and tax base erosion together with an estimation of the corporate tax revenue losses in 11 post-communist EU countries, namely Bulgaria, the Czech Republic, Croatia, Hungary, Estonia, Latvia, Lithuania, Poland, Romania, Slovenia and Slovakia. To solve this problem, a microeconomic approach and data from the ORBIS database are used. From a micro-perspective, this research allows the determination of pre-tax income sensitivity to tax rate differentials and the identification of profit shifting channels and corporate tax revenue losses based on the construction of a set of financial indicators together with the fulfilment of conditions. The indicator system that is suitable for various optimization strategies allows us to further categorize the various types of tax havens and to determine what kind of channels are predominantly used to move the tax bases from post-communist EU countries. The analysis showed that post-communist EU countries play an important role in the aggressive tax planning structures (ATPS).
Czech name
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Czech description
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Project
<a href="/en/project/GA18-14082S" target="_blank" >GA18-14082S: Fair corporate taxation: Measurement of the impact of the corporate profit shifting on the budget of the Czech Republic</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Book/collection name
Profit Shifting and Tax Base Erosion: Case Studies of Post-Communist Countries
ISBN
978-3-030-74961-3
Number of pages of the result
42
Pages from-to
115-156
Number of pages of the book
227
Publisher name
Springer International Publishing AG
Place of publication
Cham
UT code for WoS chapter
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