Tax sharing under the common consolidated corporate tax base: Measurement of the profit generating factors in the agriculture sector

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43909677" target="_blank" >RIV/62156489:43110/16:43909677 - isvavai.cz</a>

Výsledek na webu

<a href="https://doi.org/10.17221/222/2015-AGRICECON" target="_blank" >https://doi.org/10.17221/222/2015-AGRICECON</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.17221/222/2015-AGRICECON" target="_blank" >10.17221/222/2015-AGRICECON</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Tax sharing under the common consolidated corporate tax base: Measurement of the profit generating factors in the agriculture sector

Popis výsledku v původním jazyce

The allocation formula for the distribution of the Common Consolidated Corporate Tax Base (CCCTB) should be based on three macroeconomics factors which are considered to have the largest impact on profitability. The paper researches the ability of the allocation formula factors to explain variability in profit/loss generation of single enterprises from the perspective of the Czech Republic with the special focus on the explanation power of the allocation formula on profit/ loss generation of companies operating in the agriculture sector (NACE A). The analysis is based on the comparison of the coefficients of determination as an indicator of the explained variability of the proposed simple as well as the multiple regression models. The paper concludes that proportion of explained profitability by the formula factors as are defined by the Draft Directive on a Common Consolidated Corporate Tax Base can differ by more than 30% with regard to the sector of economic activity classified by the NACE, whereas in the individual subsectors of the agriculture the difference may amount to 40%. (C) 2016, Agricultural Economics. All rights reserved.

Název v anglickém jazyce

Tax sharing under the common consolidated corporate tax base: Measurement of the profit generating factors in the agriculture sector

Popis výsledku anglicky

The allocation formula for the distribution of the Common Consolidated Corporate Tax Base (CCCTB) should be based on three macroeconomics factors which are considered to have the largest impact on profitability. The paper researches the ability of the allocation formula factors to explain variability in profit/loss generation of single enterprises from the perspective of the Czech Republic with the special focus on the explanation power of the allocation formula on profit/ loss generation of companies operating in the agriculture sector (NACE A). The analysis is based on the comparison of the coefficients of determination as an indicator of the explained variability of the proposed simple as well as the multiple regression models. The paper concludes that proportion of explained profitability by the formula factors as are defined by the Draft Directive on a Common Consolidated Corporate Tax Base can differ by more than 30% with regard to the sector of economic activity classified by the NACE, whereas in the individual subsectors of the agriculture the difference may amount to 40%. (C) 2016, Agricultural Economics. All rights reserved.

Druh

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

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

—

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název periodika

Agricultural Economics

ISSN

0139-570X

e-ISSN

—

Svazek periodika

62

Číslo periodika v rámci svazku

8

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

15

Strana od-do

363-377

Kód UT WoS článku

000384925800003

EID výsledku v databázi Scopus

2-s2.0-84985990835