Optional CCCTB implementation and its impact on the corporate tax revenues in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43910954" target="_blank" >RIV/62156489:43110/15:43910954 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.ufu.utb.cz/konference/sbornik2015.pdf" target="_blank" >http://www.ufu.utb.cz/konference/sbornik2015.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Optional CCCTB implementation and its impact on the corporate tax revenues in the Czech Republic

Popis výsledku v původním jazyce

The aim of the paper is to research the impact of the optional CCCTB implementation (i. e. implementation in all the EU Member States except the Czech Republic) on the tax bases in the Czech Republic, and to identify whether the outflow/inflow or inflow will occur. The empirical analysis is based on the data available from the Amadeus databases and covered 2403 parent companies with 3562 Czech subsidiaries. The research performed in the paper revealed that the implementation of CCCTB system in EU27 would negatively change the tax base generated in the Czech Republic, as the country would lose more than 8% of the current tax base. Based on the results of the research, we can conclude, that the implementation of CCCTB in EU27 without the participation of the Czech Republic might have very strong negative impact on the overall tax base generated by the Czech subsidiaries in the Czech Republic and therefore also on the tax revenue.

Název v anglickém jazyce

Optional CCCTB implementation and its impact on the corporate tax revenues in the Czech Republic

Popis výsledku anglicky

The aim of the paper is to research the impact of the optional CCCTB implementation (i. e. implementation in all the EU Member States except the Czech Republic) on the tax bases in the Czech Republic, and to identify whether the outflow/inflow or inflow will occur. The empirical analysis is based on the data available from the Amadeus databases and covered 2403 parent companies with 3562 Czech subsidiaries. The research performed in the paper revealed that the implementation of CCCTB system in EU27 would negatively change the tax base generated in the Czech Republic, as the country would lose more than 8% of the current tax base. Based on the results of the research, we can conclude, that the implementation of CCCTB in EU27 without the participation of the Czech Republic might have very strong negative impact on the overall tax base generated by the Czech subsidiaries in the Czech Republic and therefore also on the tax revenue.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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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 statě ve sborníku

Finance and Performance of Firms in Science, Education and Practice: Proceedings of the 7th International Scientific Conference

ISBN

978-80-7454-482-8

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

1026-1035

Název nakladatele

Univerzita Tomáše Bati ve Zlíně

Místo vydání

Zlín

Místo konání akce

Zlín

Datum konání akce

23. 4. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000374107300081