Estimating the revenue losses of international corporate tax avoidance: the case of the Czech Republic
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11230%2F18%3A10374870" target="_blank" >RIV/00216208:11230/18:10374870 - isvavai.cz</a>
Výsledek na webu
<a href="https://doi.org/10.1080/14631377.2018.1443243" target="_blank" >https://doi.org/10.1080/14631377.2018.1443243</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1080/14631377.2018.1443243" target="_blank" >10.1080/14631377.2018.1443243</a>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Estimating the revenue losses of international corporate tax avoidance: the case of the Czech Republic
Popis výsledku v původním jazyce
International corporate tax avoidance by multinational enterprises likely lowers the Czech Republic's corporate income tax revenue, but it is not clear by how much. To clarify this I first review existing estimates of the revenue losses of international corporate tax avoidance to government revenue worldwide. I then discuss revenue estimates relevant for the Czech Republic and develop a few new, albeit only illustrative, ones. None of the existing research focused on the Czech Republic nor did the six recent international studies I examine provide reliable estimates for the Czech Republic. The extrapolations from these studies result in a revenue loss of a quite wide range with a median of 10% of current corporate income tax revenues. The other newly prepared estimates, based on firm-level and aggregate data, are of similar magnitude. I conclude with a discussion of these rough estimates as well as questions for further research and policy recommendations.
Název v anglickém jazyce
Estimating the revenue losses of international corporate tax avoidance: the case of the Czech Republic
Popis výsledku anglicky
International corporate tax avoidance by multinational enterprises likely lowers the Czech Republic's corporate income tax revenue, but it is not clear by how much. To clarify this I first review existing estimates of the revenue losses of international corporate tax avoidance to government revenue worldwide. I then discuss revenue estimates relevant for the Czech Republic and develop a few new, albeit only illustrative, ones. None of the existing research focused on the Czech Republic nor did the six recent international studies I examine provide reliable estimates for the Czech Republic. The extrapolations from these studies result in a revenue loss of a quite wide range with a median of 10% of current corporate income tax revenues. The other newly prepared estimates, based on firm-level and aggregate data, are of similar magnitude. I conclude with a discussion of these rough estimates as well as questions for further research and policy recommendations.
Klasifikace
Druh
J<sub>imp</sub> - Článek v periodiku v databázi Web of Science
CEP obor
—
OECD FORD obor
50201 - Economic Theory
Návaznosti výsledku
Projekt
<a href="/cs/project/GA18-21011S" target="_blank" >GA18-21011S: Daňové ráje a finanční tajemství</a><br>
Návaznosti
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Ostatní
Rok uplatnění
2018
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
Post-Communist Economies
ISSN
1463-1377
e-ISSN
—
Svazek periodika
30
Číslo periodika v rámci svazku
5
Stát vydavatele periodika
GB - Spojené království Velké Británie a Severního Irska
Počet stran výsledku
19
Strana od-do
617-635
Kód UT WoS článku
000449661000003
EID výsledku v databázi Scopus
2-s2.0-85045419497