The Impact of the CCCTB Introduction on the Distribution of the Group Tax Bases Across the EU: The Study for the Czech Republic

Nerudová, Danuše; Solilová, Veronika

doi:10.18267/j.pep.514

Cited by 11 publications

(4 citation statements)

References 13 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Cline et al (2011) studied revenue as well as macroeconomic effects of an EU-wide CCCTB. Nerudová and Solilová (2014) made a comparison of revenue consequences of the CCCTB among European countries. Nerudová and Solilová (2015) assessed the impact of formula apportionment on the tax base in the Czech Republic.…”

Section: Literature Reviewmentioning

confidence: 99%

Deductibility of Provisions under the CCCTB Proposal and Its Effects on Companies: The Case of Poland

Leszczyłowska¹

2015

EFAJ

View full text Add to dashboard Cite

Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. The aim of the paper is to empirically examine the scale and the distribution of the tax advantage which emerges when provisions for future liabilities are deductible from taxable earnings, as proposed in the CCCTB concept. The paper concentrates on Poland -a country for which the expected economic effects of this proposal are still controversial and ambiguous. The results are also relevant for other European countries in which provisions are currently treated in a different way for financial and for tax accounting purposes. The analysis is based on the information from financial statements of 250 companies from the period 2007 -2012. The microsimulation method in a multi-period setting is implemented. The results show that in case provisions are deductible for tax purposes the tax due decreases by 5,6 % or and by 9,8 % on average, depending on the liquidity situation of companies. The tax advantage is distributed differently among companies. The majority of taxpayers is expected to gain from the reform. Only for single companies there is an increase in tax, induced by the existing, restricted tax loss carry forward rules. The median change in CIT amounts to -1 % and -2 %. Terms of use: Documents in EconStor may

show abstract

Section: Literature Reviewmentioning

confidence: 99%

Deductibility of Provisions under the CCCTB Proposal and Its Effects on Companies: The Case of Poland

Leszczyłowska¹

2015

EFAJ

View full text Add to dashboard Cite

show abstract

“…The third stream of research includes studies on the impacts of the introduction of the CCCTB on the tax revenues of EU Member States, such as Fuest, Hemmelgarn and Ramb (2007), Brochner et al (2007), Oestreicher and Koch (2011), Oestreicher, Keser and Kimpel (2013), Devereux and Loretz (2008), van der Horst, Bettendorf and Rojas-Romagosa (2007), Bettendorf et al (2009), Cline et al (2010), Cobham et al (2017), Solilová and Nerudová (2018), Nerudová and Solilová (2019) and Hentze (2019). The fourth stream represents studies that do not focus on the impact on the EU but rather on individual states, such as Skjerpe (2012) for Norway, Pirvu, Banica and Hagiu (2011) for Romania, Scerri (2009) for Malta, Domonkos et al (2013) and Nerudová and Solilová (2017b) for the Slovak Republic, Nerudová and Solilová (2015a) and Nerudová and Solilová (2015b) for the Czech Republic, and Sampaio Cândido (2016) for Portugal. The five stream of research on the CCCTB is concentrated on the concept of the CCCTB and the prediction of tax revenues for the purpose of a new taxbased own resources to finance the EU budget; this stream includes studies such as Schratzenstaller and Krenek (2019) and Nerudová, Solilová and Dobranschi (2016).…”

Section: Literature Reviewmentioning

confidence: 99%

Is there a Real Chance to Adopt the CCCTB without UK Participation in the EU?

Nerudová¹,

Solilová²,

Litzman³

2021

ekoncas

Self Cite

View full text Add to dashboard Cite

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.

show abstract

“…Kč. Spolu s vytvořením iniciativy BEPS 3 a úvahami o zavedení Společného konsolidovaného základu daně z příjmu právnických osob (CCCTB) v rámci EU, se v ČR taktéž začaly objevovat příspěvky odhadující dopady vyhýbání se zdanění mezinárodními korporacemi (Jánský, 2016) či diskuse nad dopady CCCTB (Nerudová a Solilová, 2015), které taktéž s přesuny zisků souvisí. V tomto případě však nelze hovořit o daňových únicích ve smyslu porušování zákona, ale o daňové optimalizaci.…”

Section: Odhady Daňových úNiků V čEské Republiceunclassified

Estimates of Tax Evasions in the Czech Republic Based on Analysis of Non-observed Economy

Stavjaňová¹

2018

Politicka ekonomie

View full text Add to dashboard Cite

Estimates of Tax Evasions in the Czech Republic Based on Analysis of Non-observed EconomyThe aim of the paper is to estimate the total tax evasion in the Czech Republic in 2008-2015. For this purpose, an analysis of non-observed economy as an alternative method of tax evasion estimation is used. The presented method works as follows: the detailed segmentation of non-observed economy enables to match various types of hidden or concealed income with corresponding liable taxes and therefore to estimate the amount of tax due. The results show that tax evasion is increasing in the Czech Republic (with the exception of 2012) reaching 71 bn CZK in 2008 and more than 120 bn CZK in 2015. This approach also allows us to divide the total tax evasion between direct and indirect taxes. From this point of view, the higher share belongs to direct taxes in the Czech Republic. This, however, may be caused by the nature of non-observed economy which does not cover all types of tax fraud, namely carousel frauds. That is why the presented estimates should be regarded as a bottom level of the total tax evasion in the Czech Republic.

show abstract

The Impact of the CCCTB Introduction on the Distribution of the Group Tax Bases Across the EU: The Study for the Czech Republic

Cited by 11 publications

References 13 publications

Deductibility of Provisions under the CCCTB Proposal and Its Effects on Companies: The Case of Poland

Deductibility of Provisions under the CCCTB Proposal and Its Effects on Companies: The Case of Poland

Is there a Real Chance to Adopt the CCCTB without UK Participation in the EU?

Estimates of Tax Evasions in the Czech Republic Based on Analysis of Non-observed Economy

Contact Info

Product

Resources

About