Sustainability-oriented EU Taxes: Revenue Potential Of CCCTB

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F17%3A43917466" target="_blank" >RIV/62156489:43110/17:43917466 - isvavai.cz</a>

Výsledek na webu

<a href="https://digilib.k.utb.cz/handle/10563/43685" target="_blank" >https://digilib.k.utb.cz/handle/10563/43685</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Sustainability-oriented EU Taxes: Revenue Potential Of CCCTB

Popis výsledku v původním jazyce

One of the most serious criticism of the status que with respect to the EU budget represents the lack of the link between the EU policy and the system of own resources. Non-existence of the link between reaching smart, sustainable and inclusive growth and EU budget is resulting into the existence of sustainability gaps in the European Union. The research revealed that the introduction of CCCTB could contribute to the decrease of two thirds of existent sustainability gaps. To research a CCCTB revenue potential, the model based on surcharge system was designed. The system expects replacement of VAT-base own resource by the transfer of a part of the corporate tax revenues from CCCTB raised on national level to the EU budget. The results of the research show that CCCTB-based own resource would be able to replace VAT-based own resource fully, with the only exemption, which is Cyprus.

Název v anglickém jazyce

Sustainability-oriented EU Taxes: Revenue Potential Of CCCTB

Popis výsledku anglicky

One of the most serious criticism of the status que with respect to the EU budget represents the lack of the link between the EU policy and the system of own resources. Non-existence of the link between reaching smart, sustainable and inclusive growth and EU budget is resulting into the existence of sustainability gaps in the European Union. The research revealed that the introduction of CCCTB could contribute to the decrease of two thirds of existent sustainability gaps. To research a CCCTB revenue potential, the model based on surcharge system was designed. The system expects replacement of VAT-base own resource by the transfer of a part of the corporate tax revenues from CCCTB raised on national level to the EU budget. The results of the research show that CCCTB-based own resource would be able to replace VAT-based own resource fully, with the only exemption, which is Cyprus.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

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 8th International Scientific Conference

ISBN

978-80-7454-653-2

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

716-724

Název nakladatele

Univerzita Tomáše Bati ve Zlíně

Místo vydání

Zlín

Místo konání akce

Zlín

Datum konání akce

26. 4. 2017

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000471174000056