ESTIMATION OF INTERNATIONAL TAX PLANNING IMPACT ON CORPORATE TAX GAP IN THE CZECH REPUBLIC

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F19%3A81230" target="_blank" >RIV/60460709:41110/19:81230 - isvavai.cz</a>

Výsledek na webu

<a href="https://dx.doi.org/10.15240/tul/001/2019-1-011" target="_blank" >https://dx.doi.org/10.15240/tul/001/2019-1-011</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.15240/tul/001/2019-1-011" target="_blank" >10.15240/tul/001/2019-1-011</a>

Jazyk výsledku

angličtina

Název v původním jazyce

ESTIMATION OF INTERNATIONAL TAX PLANNING IMPACT ON CORPORATE TAX GAP IN THE CZECH REPUBLIC

Popis výsledku v původním jazyce

The main aim of the paper is to calculate the corporate income tax efficiency rate for the Czech Republic and compare it with other member states. The indicator of corporate income tax efficiencyis important for the calculation of the tax revenue without profit shifting indicator and then thesubsequent corporate income tax gap estimation, which is the second goal of the paper. The RWS indicator gives an overview of the Czech Republic amount of loses or gains relating to the corporate tax base erosion and corporate profit shifting. In the case when the actual corporate income tax revenue takes a higher value than the revenue without profit shifting indicator the jurisdiction benefits from the profit shifting operations. The opposite situation results in tax revenue losses caused by profit shifting to other more attractive tax jurisdictions. Authors study reestimation results in approximately CZK 9,404 billion tax gap caused by base erosion and profit shifting instead of 12,5 billion CZK that shows EPR

Název v anglickém jazyce

ESTIMATION OF INTERNATIONAL TAX PLANNING IMPACT ON CORPORATE TAX GAP IN THE CZECH REPUBLIC

Popis výsledku anglicky

The main aim of the paper is to calculate the corporate income tax efficiency rate for the Czech Republic and compare it with other member states. The indicator of corporate income tax efficiencyis important for the calculation of the tax revenue without profit shifting indicator and then thesubsequent corporate income tax gap estimation, which is the second goal of the paper. The RWS indicator gives an overview of the Czech Republic amount of loses or gains relating to the corporate tax base erosion and corporate profit shifting. In the case when the actual corporate income tax revenue takes a higher value than the revenue without profit shifting indicator the jurisdiction benefits from the profit shifting operations. The opposite situation results in tax revenue losses caused by profit shifting to other more attractive tax jurisdictions. Authors study reestimation results in approximately CZK 9,404 billion tax gap caused by base erosion and profit shifting instead of 12,5 billion CZK that shows EPR

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2019

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

E+M Ekonomie a Management

ISSN

1212-3609

e-ISSN

—

Svazek periodika

XXII

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

15

Strana od-do

157-171

Kód UT WoS článku

000461177700011

EID výsledku v databázi Scopus

2-s2.0-85069202703