Title: Estimation of international tax planning impact on corporate tax gap in the Czech Republic
Authors: Moravec, Lukáš
Rohan, Jan
Hinke, Jan
Citation: E+M. Ekonomie a Management = Economics and Management. 2019, roč. 22, č. 1, s. 157-171.
Issue Date: 2019
Publisher: Technická univerzita v Liberci
Document type: článek
URI: http://hdl.handle.net/11025/33846
ISSN: 2336-5604 (Online)
1212-3609 (Print)
Keywords: vyhýbání;základní eroze;přesouvání zisku;daň;daňová ztráta
Keywords in different language: avoidance;base erosion;profit shifting;tax;tax loss
Abstract in different language: The issue of base erosion and profit shifting (BEPS) caused by multinational companies is a potential important impediment to tax collections. Because tax planning schemes utilized gaps and mismatches in tax rules to artificially shift profits to low or no-tax jurisdiction where there is insufficient of no economic activity (Hines, 2014; OECD, 2017). The Organization for Economic Co-operation and Development (OECD) has estimated the general annual revenue loss of USD 100 to 240 billion due to the BEPS OECD (2017). Dharmapala and Riedel (2013) focused on tax motivated income shifting between parent companies and their affiliates. The parent companies have almost 60% affiliates established in low-tax jurisdictions. It resulted in profit shifting from the high-tax parent companies’ jurisdictions to the low-tax affiliates’ jurisdictions where the profit is taxed with the lower tax rate.
Rights: CC BY-NC 4.0
Appears in Collections:Číslo 1 (2019)
Články / Articles (KFU)
Číslo 1 (2019)

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