Is there a Real Chance to Adopt the CCCTB without UK Participation in the EU?
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F21%3A43920377" target="_blank" >RIV/62156489:43110/21:43920377 - isvavai.cz</a>
Výsledek na webu
<a href="https://doi.org/10.31577/ekoncas.2021.06.02" target="_blank" >https://doi.org/10.31577/ekoncas.2021.06.02</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.31577/ekoncas.2021.06.02" target="_blank" >10.31577/ekoncas.2021.06.02</a>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Is there a Real Chance to Adopt the CCCTB without UK Participation in the EU?
Popis výsledku v původním jazyce
The European Commission re-launched its proposal on the Common Consolidated Corporate Tax Base (CCCTB) in Europe in October 2016. The CCCTB aims to help ensure a fair and efficient corporate tax system in the European Union as a tool to fight tax evasion and tax fraud. Moreover, the CCCTB could be intended to be used as a new resource for the EU budget, as the EU budget requires reassessment after Brexit. Although the outcome of the Brexit process was uncertain for a long time, the UK left the EU on 31 January 2020. The objective of this paper is to research the impact of the introduction of the CCCTB on the EU' s economic environment in the post-Brexit period. The research reveals that the overall tax base under the CCCTB in the post-Brexit period would decline by 5.34% in comparison with the current tax base. Through a dynamic approach, we find that the CCCTB could increase the tax base by between 3.33% and 22.42%, depending on the behavioural effects induced by the implementation of the proposal.
Název v anglickém jazyce
Is there a Real Chance to Adopt the CCCTB without UK Participation in the EU?
Popis výsledku anglicky
The European Commission re-launched its proposal on the Common Consolidated Corporate Tax Base (CCCTB) in Europe in October 2016. The CCCTB aims to help ensure a fair and efficient corporate tax system in the European Union as a tool to fight tax evasion and tax fraud. Moreover, the CCCTB could be intended to be used as a new resource for the EU budget, as the EU budget requires reassessment after Brexit. Although the outcome of the Brexit process was uncertain for a long time, the UK left the EU on 31 January 2020. The objective of this paper is to research the impact of the introduction of the CCCTB on the EU' s economic environment in the post-Brexit period. The research reveals that the overall tax base under the CCCTB in the post-Brexit period would decline by 5.34% in comparison with the current tax base. Through a dynamic approach, we find that the CCCTB could increase the tax base by between 3.33% and 22.42%, depending on the behavioural effects induced by the implementation of the proposal.
Klasifikace
Druh
J<sub>imp</sub> - Článek v periodiku v databázi Web of Science
CEP obor
—
OECD FORD obor
50206 - Finance
Návaznosti výsledku
Projekt
—
Návaznosti
O - Projekt operacniho programu
Ostatní
Rok uplatnění
2021
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
Ekonomický časopis
ISSN
0013-3035
e-ISSN
0013-3035
Svazek periodika
69
Číslo periodika v rámci svazku
6
Stát vydavatele periodika
SK - Slovenská republika
Počet stran výsledku
22
Strana od-do
582-603
Kód UT WoS článku
000697125800002
EID výsledku v databázi Scopus
2-s2.0-85139973679