The impact of the CCCTB introduction on the distribution of the group tax bases across the EU: the study for the Czech republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43888121" target="_blank" >RIV/62156489:43110/15:43888121 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.vse.cz/polek/download.php?jnl=pep&pdf=514.pdf" target="_blank" >http://www.vse.cz/polek/download.php?jnl=pep&pdf=514.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.18267/j.pep.514" target="_blank" >10.18267/j.pep.514</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The impact of the CCCTB introduction on the distribution of the group tax bases across the EU: the study for the Czech republic

Popis výsledku v původním jazyce

The introduction of the CCCTB system in the European Union will have the impact on the redistribution of the group tax bases between the Member States and therefore also on the national budgets. The aim of the paper is to quantify the diff erences in thedivision of the MNEs group tax bases between the individual Member States in current situation - i.e. when applying separate entity approach and situation when CCCTB will be introduced - i.e. applying the allocation formula for sharing the tax base. Theresults show that the Czech Republic could gain in situation when CCCTB would be introduced in all EU Members States - the share in the group tax base would increase by 1.22%. A very slight increase was also indicated in the case of the Slovak Republic,Slovenia and Spain. On the contrary, the share in the group tax base was decreased in the case of Germany (by 1.36%), Estonia, Hungary and Poland. The results also indicate that there might be connection between the size of the country a

Název v anglickém jazyce

The impact of the CCCTB introduction on the distribution of the group tax bases across the EU: the study for the Czech republic

Popis výsledku anglicky

The introduction of the CCCTB system in the European Union will have the impact on the redistribution of the group tax bases between the Member States and therefore also on the national budgets. The aim of the paper is to quantify the diff erences in thedivision of the MNEs group tax bases between the individual Member States in current situation - i.e. when applying separate entity approach and situation when CCCTB will be introduced - i.e. applying the allocation formula for sharing the tax base. Theresults show that the Czech Republic could gain in situation when CCCTB would be introduced in all EU Members States - the share in the group tax base would increase by 1.22%. A very slight increase was also indicated in the case of the Slovak Republic,Slovenia and Spain. On the contrary, the share in the group tax base was decreased in the case of Germany (by 1.36%), Estonia, Hungary and Poland. The results also indicate that there might be connection between the size of the country a

Druh

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

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

—

Projekt

<a href="/cs/project/GA13-21683S" target="_blank" >GA13-21683S: Kvantifikace dopadů zavedení společného konsolidovaného korporátního základu daně na příjmovou stránku rozpočtu České Republiky</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název periodika

Prague Economic Papers

ISSN

1210-0455

e-ISSN

—

Svazek periodika

24

Číslo periodika v rámci svazku

6

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

17

Strana od-do

621-637

Kód UT WoS článku

000368049700001

EID výsledku v databázi Scopus

2-s2.0-84959280050