THE POSSIBILITIES OF INTRODUCTION OF THE COMMON TAXATION SYSTEM FOR SMES IN THE EUROPEAN UNION

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F10%3A00161678" target="_blank" >RIV/62156489:43110/10:00161678 - isvavai.cz</a>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

THE POSSIBILITIES OF INTRODUCTION OF THE COMMON TAXATION SYSTEM FOR SMES IN THE EUROPEAN UNION

Popis výsledku v původním jazyce

The aim of the paper is to research the possibility of introduction of Home State Taxation Model as the common taxation system for SME and to suggest the possible means of allocation of tax bases between the EU member states. Theoretical background of the paper presents the efforts of the European Commission to harmonize the area of corporate taxation and also introduce the twin track strategy and models which were for taxation of EU companies suggested by European Commission. Second part of the paper presents the research of the possibility of the Home State Taxation Model as the common taxation system for SME in the European Union and discusses mainly the problems connected with removing of the tax obstacles. All the aspects are analyzed with the useof concrete examples and schemes. Last part of the paper summarizes the results.

Název v anglickém jazyce

THE POSSIBILITIES OF INTRODUCTION OF THE COMMON TAXATION SYSTEM FOR SMES IN THE EUROPEAN UNION

Popis výsledku anglicky

The aim of the paper is to research the possibility of introduction of Home State Taxation Model as the common taxation system for SME and to suggest the possible means of allocation of tax bases between the EU member states. Theoretical background of the paper presents the efforts of the European Commission to harmonize the area of corporate taxation and also introduce the twin track strategy and models which were for taxation of EU companies suggested by European Commission. Second part of the paper presents the research of the possibility of the Home State Taxation Model as the common taxation system for SME in the European Union and discusses mainly the problems connected with removing of the tax obstacles. All the aspects are analyzed with the useof concrete examples and schemes. Last part of the paper summarizes the results.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

—

Projekt

—

Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2010

Kód důvěrnosti údajů

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

Název periodika

Ekonomika ir vadyba

ISSN

1822-6515

e-ISSN

—

Svazek periodika

—

Číslo periodika v rámci svazku

15

Stát vydavatele periodika

LT - Litevská republika

Počet stran výsledku

7

Strana od-do

—

Kód UT WoS článku

—

EID výsledku v databázi Scopus

—