Full metadata record
DC poleHodnotaJazyk
dc.contributor.authorNerudová, Danuše
dc.contributor.authorSolilová, Veronika
dc.date.accessioned2018-04-04T08:12:06Z
dc.date.available2018-04-04T08:12:06Z
dc.date.issued2018
dc.identifier.citationE+M. Ekonomie a Management = Economics and Management. 2018, roč. 21, č. 1, s. 4-23.cs
dc.identifier.issn2336-5604 (Online)
dc.identifier.issn1212-3609 (Print)
dc.identifier.urihttp://hdl.handle.net/11025/29476
dc.format20 s.cs
dc.format.mimetypeapplication/pdf
dc.language.isoenen
dc.publisherTechnická univerzita v Libercics
dc.relation.ispartofseriesE+M. Ekonomie a Management = Economics and Managementcs
dc.rightsCC BY-NC 4.0en
dc.subjectCCCTBcs
dc.subjectskupinacs
dc.subjectdaňový základcs
dc.subjectpříjmy z danícs
dc.subjectČeská republikacs
dc.subjectEurozónacs
dc.titleMandatory CCCTB implementation in the Eurozone and its impact on corporate tax revenues in the Czech republicen
dc.typečlánekcs
dc.typearticleen
dc.rights.accessopenAccessen
dc.type.versionpublishedVersionen
dc.description.abstract-translatedThe European Commission has been attempting to coordinate the corporate taxation systems of the EU Member States since 1962. One of the most ambitious projects in the history of the harmonization effort was introduced on 16 March 2011, when the European Commission published, after more than ten years of work, the text of the CCCTB Directive proposal. The directive proposal suggests the consolidation regime and the allocation formula with three equally weighted factors – sales, labour and assets, i.e. the consolidated tax base should be shared among the members of the group based on those micro factors. That tax-sharing mechanism as a new allocation rule has raised much discussion and will defi nitely have an impact on EU Member States’ budgets. The aim of the paper is to research the impact of mandatory CCCTB implementation in the Eurozone on tax bases in the Czech Republic and consequently on Czech corporate tax revenues, and to identify whether the implementation of the system in the Eurozone will result in the outfl ow or infl ow of tax bases from/to the Czech Republic. The research is based on empirical data from the Amadeus and Bankscope databases covering 2,424 parent companies with 3,860 Czech subsidiaries. In order to verify the results of the research, a sensitivity analysis was also performed. The research revealed that mandatory implementation of the CCCTB system in the Eurozone would have negative impact on the tax bases currently generated and located in the Czech Republic. As a result of this fact, the Czech Republic would lose between 0.87% and 8.84% of the corporate tax liability recorded in 2011.en
dc.subject.translatedCCCTBen
dc.subject.translatedgroupen
dc.subject.translatedtax baseen
dc.subject.translatedtax revenueen
dc.subject.translatedCzech republicen
dc.subject.translatedEurozoneen
dc.identifier.doihttps://dx.doi.org/10.15240/tul/001/2018-1-001
dc.type.statusPeer-revieweden
Vyskytuje se v kolekcích:Číslo 1 (2018)
Číslo 1 (2018)

Soubory připojené k záznamu:
Soubor Popis VelikostFormát 
Nerudova.pdfPlný text1,33 MBAdobe PDFZobrazit/otevřít
Zobrazit minimální záznam Zobrazit statistiky


Použijte tento identifikátor k citaci nebo jako odkaz na tento záznam: http://hdl.handle.net/11025/29476

Všechny záznamy v DSpace jsou chráněny autorskými právy, všechna práva vyhrazena.

hledání
navigace
  1. DSpace at University of West Bohemia
  2. Publikace ZČU / UWB Publications
  3. Časopisy ZČU / UWB Journals
  4. Ekonomie a management
  5. 2018
  6. Číslo 1 (2018)