Common Consolidated Corporate Tax Base System Re-launching: Simulation of the Impact on the Slovak Budget Revenues

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F17%3A43911982" target="_blank" >RIV/62156489:43110/17:43911982 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.sav.sk/journals/uploads/0905145106%2017%20Nerudova-Solilova%20+RS.pdf" target="_blank" >https://www.sav.sk/journals/uploads/0905145106%2017%20Nerudova-Solilova%20+RS.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Common Consolidated Corporate Tax Base System Re-launching: Simulation of the Impact on the Slovak Budget Revenues

Popis výsledku v původním jazyce

European Commission re-launches the common consolidated corporate tax base (CCCTB) in Europe within the efforts to fight with tax evasion and tax fraud via two step procedure. Firstly, only a common corporate tax base (CCTB) would be implemented with the possibility of cross-border loss offsetting CCCTB. Common consolidated corporate tax base should be introduced only in the second step. The aim of the paper is to research the impact of both implementation steps on the amount of the tax bases allocated in the Slovak Republic. The results show, that the first implementation step would results into the decrease of allocated tax bases by 0.27% in the Slovak Republic. The second implementation step would result in to the increase of the tax bases allocated in the Slovak Republic by 3.02%.

Název v anglickém jazyce

Common Consolidated Corporate Tax Base System Re-launching: Simulation of the Impact on the Slovak Budget Revenues

Popis výsledku anglicky

European Commission re-launches the common consolidated corporate tax base (CCCTB) in Europe within the efforts to fight with tax evasion and tax fraud via two step procedure. Firstly, only a common corporate tax base (CCTB) would be implemented with the possibility of cross-border loss offsetting CCCTB. Common consolidated corporate tax base should be introduced only in the second step. The aim of the paper is to research the impact of both implementation steps on the amount of the tax bases allocated in the Slovak Republic. The results show, that the first implementation step would results into the decrease of allocated tax bases by 0.27% in the Slovak Republic. The second implementation step would result in to the increase of the tax bases allocated in the Slovak Republic by 3.02%.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

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OECD FORD obor

50602 - Public administration

Projekt

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Návaznosti

O - Projekt operacniho programu

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název periodika

Ekonomický časopis

ISSN

0013-3035

e-ISSN

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Svazek periodika

65

Číslo periodika v rámci svazku

6

Stát vydavatele periodika

SK - Slovenská republika

Počet stran výsledku

20

Strana od-do

559-578

Kód UT WoS článku

000411047400005

EID výsledku v databázi Scopus

2-s2.0-85029605748