CCCTB formula apportionment: The evidence from different economic sectors

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43909657" target="_blank" >RIV/62156489:43110/16:43909657 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.18267/pr.2016.sed.2155.8" target="_blank" >http://dx.doi.org/10.18267/pr.2016.sed.2155.8</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

CCCTB formula apportionment: The evidence from different economic sectors

Popis výsledku v původním jazyce

The allocation formula for the distribution of Common Consolidated Corporate Tax Base (CCCTB) contains three equally weighted factors, which are considered as the most accurate to reflect the profit generation process. The question in the stake is the suitability of this allocation formula for individual economic sectors. The paper analyses the ability of the allocation formula to assign the same proportion of the profit to individual economic sector in the CCCTB system as allocated under the current system of separate accounting from the perspective of the Czech Republic. Based on the performed analysis the formula apportion seems to be adequate measurement of profit generation for 7 of 19 considered economic sectors, while for 4 of them do not. The remaining economic sector suffer slight change in the assigned share on overall tax base under the CCCTB system.

Název v anglickém jazyce

CCCTB formula apportionment: The evidence from different economic sectors

Popis výsledku anglicky

The allocation formula for the distribution of Common Consolidated Corporate Tax Base (CCCTB) contains three equally weighted factors, which are considered as the most accurate to reflect the profit generation process. The question in the stake is the suitability of this allocation formula for individual economic sectors. The paper analyses the ability of the allocation formula to assign the same proportion of the profit to individual economic sector in the CCCTB system as allocated under the current system of separate accounting from the perspective of the Czech Republic. Based on the performed analysis the formula apportion seems to be adequate measurement of profit generation for 7 of 19 considered economic sectors, while for 4 of them do not. The remaining economic sector suffer slight change in the assigned share on overall tax base under the CCCTB system.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 21th International Conference Theoretical and Practical Aspects of Public Finance 2016

ISBN

978-80-245-2155-8

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

34-41

Název nakladatele

Oeconomica

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

15. 4. 2016

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000392677500005