Politická ekonomie 2015, 63(4):456-473 | DOI: 10.18267/j.polek.1030

Kvantifikace dopadů zavedení společného konsolidovaného základu daně v Evropské unii do celkového základu daně korporací vykazovaného v České republice

Danuše Nerudová, Veronika Solilová
Mendelova univerzita v Brně.

Quantification of the Impact on the Total Corporate Tax Basis in the Czech Republic Caused by the Common Consolidated Corporate Tax Base Implementation in EU28

The implementation of the Common Consolidated Corporate Tax Base (hereinafter as CCCTB) system will have the impact on the distribution of group tax bases across the EU, for the draft of CCCTB directive includes also the suggestion of allocation formula, based on which the group tax base should be allocated. As a consequence of this, it will also generate impact on tax revenues of individual EU Member States. The aim of the paper is to identify whether the implementation of CCCTB will result into the decrease or increase of corporate tax base in the Czech Republic in comparison with present situation - i.e. in situation when no group taxation or consolidation regimes are allowed in the Czech Republic. The results shows that Czech Republic would gain in the situation when CCCTB would be implemented in EU28, for its total allocated tax base would increase by 11,61%.

Keywords: Czech Republic, EU, tax base, CCCTB, group, sharing mechanism
JEL classification: H25, K22

Published: August 1, 2015  Show citation

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Nerudová, D., & Solilová, V. (2015). Quantification of the Impact on the Total Corporate Tax Basis in the Czech Republic Caused by the Common Consolidated Corporate Tax Base Implementation in EU28. Politická ekonomie, 63(4), 456-473. doi: 10.18267/j.polek.1030
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