Politická ekonomie
Politická ekonomie
Politická ekonomie
TEORETICKÝ ČASOPIS • ISSN 0032-3233 (Print) • ISSN 2336-8225 (Online)

Politická ekonomie Vol. 66 No. 1

Výnosový potenciál společného konsolidovaného korporátního základu daně v Evropské unii

DOI: https://doi.org/10.18267/j.polek.1177

[plný text (PDF)]

Veronika Solilová, Danuše Nerudová

The non-existence of a link between reaching smart, sustainable and inclusive growth and the EU budget is resulting in the existence of sustainability gaps in the European Union. This research reveals that the introduction of the Common (Consolidated) Corporate Tax Base (hereinafter as C(C)CTB) could be an important contribution to close the existing sustainability gaps. To research the revenue potential of the C(C)CTB, a model based on a remittance system was designed. The systém expects the replacement of the VAT-based own resource (resp. GNI-based own resource) through the transfer of a part of the corporate tax revenues from the C(C)CTB raised on the national level to the EU budget. The results of the research show that the C(C)CTB-based own resource would be able to fully replace the VAT-based own resource, with the only exception of Cyprus. However, the C(C)CTB-based own resource cannot be considered to be a sufficient resource to fully replace the GNI-base own resource.

JEL klasifikace: H25, H61, K22

Reference:
Adolf, C., Rohrig, K. (2016). Green Taxes as a Means of Financing the EU Budget: Policy Options. Study Commissioned by MEP Helga Trupel, The Greens/European Free Alliance.

Agúndez-García, A. (2006). The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options. European Commission. Working Paper No. 9/2006.

Begg, I. (2011). An EU Tax – Overdue Reform or Federalist Fantasy? Berlin: Friedrich-Ebert-Stiftung. ISBN 978-3-86872-639.

Begg, I., Enderlein, H., Le Cacheux, J., Mrak, M. (2008). Financing of the European Union Budget: Study for European Commissions. Directorate General for Budget, Brussels. Final Report.

Bettendorf, L., Devereux, M. P., Van Der Hort, A., Loretz, S., De Mooij, R. A. (2010).

Corporate Tax Harmonization in the EU. Economic Policy, 25(63), 537–590, https://doi.

org/10.1111/j.1468-0327.2010.00248.x

Cattoir, P. (2009). Options for an EU Financing Reform. Notre Europe. Paris, Berlin: Jacques Delors Institute.

Cattoir, P. (2004). Tax-based EU Own Resources: An Assessment. European Commission –

Directorate-General Taxation & Customs Union. Working Paper No. 1/2004.

Cipriani, G. (2014). Financing the EU Budget. Moving Forward or Backwards? London: Rowman

& Littlefield. ISBN 978-1-78348-330-3.

Cline, R., Neubig, T., Phillips, A., Sanger, C., Walsh, A. (2010). Study on the Economic and Budgetary Impact of the Introduction of a Common Consolidated Corporate Tax Base in the European Union. Ernst & Young LLP.

Cobham, A., Loretz, S. (2014). International Distribution of the Corporate Tax Base: Impact of Different Apportionment Factors under Unitary Taxation. 70th Annual Congress of the International Institute of Public Finance, Lugano, Switzerland.

Dankó, Z. (2012). Corporate Tax Harmonization in the European Union. Conference Proceedings: Crisis Aftermath: Economic Policy Changes in the EU and its Member States. Szeged: University of Szeged, 207–218.

Devereux, M., Loretz, S. (2008). Increased Efficiency through Consolidation and Formula

Apportionment in the European Union? Oxford University, Centre for Business Taxation.

Oxford Working Paper No. 12.

Domonkos, T., Domonkos, Š., Dolinajcová, M., Grisáková, N. (2013). Effect of the Formulary

Apportionment of the Common Consolidated Corporate Tax Base on the Tax Revenue

in the Slovak Republic. Ekonomický časopis, 61(5), 453–467.

Eberhartinger, E., Petutschnig, M. (2014). CCCTB – The Employment Factor Game.

WU International Taxation Research Paper Series No. 2014-01, https://doi.org/10.2139/

ssrn.2397283

European Commission (2011). Financing the EU Budget: Report on the Operation of the Own

Resources System. Accompanying the Document Proposal for a Council Decision on the System

of Own Resources of the European Union. Commission Staff Working Paper No. SEC(2011)876

final/2. Dostupné z: http://ec.europa.eu/budget/library/biblio/documents/fin_fwk1420/

proposal_council_own_resources__annex_en.pdf. Accessed 25 November 2015

European Commission (2016). Definitive Adoption (EU, Euroatom) 2016/150 of the European

Union 's Budget for the Financial Year 2016.

Fuest, C., Hemmelgam, T., Ramb, F. 2007. How would the introduction of an EU-wide formula

apportionment affect the distribution and size of the corporate tax base? An analysis

based on German multinationals. International Tax and Public Finance, 14(5), 605–626.

Fuest, C., Heinemann, F., Ungerer, M. (2015). Reforming the Financing of the European Union: A Proposal. Intereconomics, 50(5), 288–293, https://doi.org/10.1007/s10272-015-0553-z

Heinemann, F., Mohl, P., Osterloh, S. (2008). Reform Options for the EU Own Resource System. ZEW Economic Studies, Vol. 40. Heidelberg: Physica-Verlag.

High Level Group on Own Resources (2014). First Assessment Report. Dostupné z:

http://ec.europa.eu/budget/library/biblio/documents/multiannual_framework/HLGOR_1stassessment2014final_en.pdf.

High Level Group on Own Resources (2015). Future Financing of the European Union. Final

Report and Recommendations of the High level Group on Own Resources. Dostupné z: http://

ec.europa.eu/budget/mff/hlgor/final-report/index_en.cfm

Iozzo, A., Micossi, S., Salvemini, M. T. (2008). A New Budget for the European Union? CEPS Policy Brief 159.

Krenek, A., Schratzenstaller, M. (2016). Sustainability-oriented EU Taxes: The Example of European Carbon-based Fklight Ticket Tax. FairTax. Working Paper No. 01.

Krchnivá, K. (2014). Comparison of European, Canadian and the U. S. Formula Apportionment

on Real Data. Enterprise and Competitive Environment – Conference Abstract

Proceedings. Bučovice: Martin Stříž Publishing. 1. vyd.

Mclure, CH. E. (2008). Harmonizing Corporate Income Taxes in the European Community:

Rational and Implications. Tax Policy and the Economy, 22, 151–195.

Mintz, J. (2008). Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake, in Lang, M., et al., eds., A Common Consolidated Corporate Tax Base for Europe. Alemanha: Springer, pp. 128–138. ISBN 978-3-540-79484-4.

Nerudová, D., Krchnivá, K. (2016). Tax Sharing under the Common Consolidated Corporate Tax

Base: Measurement of the Profit Generating Factors in the Agriculture Sector. Agricultural

Economics, 62(8), 363–377, https://doi.org/10.17221/222/2015-agricecon

Nerudová, D., Solilová, V. (2014). Missing Data and Its Impact on the CCCTB Determinantion, Procedia Economics and Finance, 12(1), 462–471, https://doi.org/10.1016/

s2212-5671(14)00368-2

Nerudová, D., Solilová, V. (2015). The Impact of the CCCTB Introduction on the Distribution of the Group Tax Bases Across the EU: The Study for the Czech Republic. Prague Economic Papers, 24(6), 621–637, https://doi.org/10.18267/j.pep.514

Pethig, R., Wagener, A. (2003). Profit Tax Competition and Formula Apportionment. CESifo.

Working Paper. No. 1011.

Raddatz, G. K., Schick, G. (2003). Wege zur europäischen Verfassung III – Braucht Europa eine Steuer? Argumente zu Marktwirtschaft und Politik No. 77. Berlin: Stiftung Marktwirtschaft.

Riedel, N., Runkel, M. (2006). Company Tax Reform with a Water’s Edge, Journal of Public

Economics, 91(7–8), 1533–1554, https://doi.org/10.1016/j.jpubeco.2006.11.001

Roggeman, A., Verleyen, I., Van Cauwenberge, P., Coppens,C. (2012). An Empirical Investigation into the Design of an EU Apportionment Formula Related to Profit Generating Factors. Transformations in Business & Economics, 11(27), 36–56.

Schratzenstaller, M. (2013). The EU Own Resources System – Reform Needs and Options.

Intereconomics, 48(5), 303–313, https://doi.org/10.1007/s10272-013-0473-8

Schratzenstaller, M., Krenek, A., Nerudová, D., Dobranschi, M. (2016). EU Taxes as Genuine

Own Resource to Finance the EU Budget – Pros, Cons and Sustainability-oriented Criteria to

Evaluate Potential Tax Candidates. FairTax. Working Paper No. 03, 81p

Solilová, V., Nerudová, D. (2016). Implementation of Common Consolidated Corporate Tax Base and its Implications for Non-participating Country: A Case Study for the Czech Republic. Ekonomický časopis, 64(3), 282–298

Spengel, CH., Enders, D., Finke, K., Heckemeyer, J. (2014). Effective Tax Levels Using the Devereux/ Griffith Methodology. EU Commission project No. TAXUD/2013/CC/120, Manheim: ZEW.

Tan, J. H. D. (2010). Unitary Formulary Apportionment as a Solution to the Conundrum of Source. New York University School of Law.

Trandafir, A. (2011). Common Consolidated Corporate Tax Base, a New Measure to Remove Tax

Competition Distortions in the EU. Economy Transdisciplinary Cognition, 14(1), 310–317

Van Der Horst, A., Bettendorf, L., Rojas-Romagosa, H. (2007). Will Corporate Tax Consolidation Improve Efficiency in the EU? CPB Documents 141, CPB Netherlands Bureau for Economic Policy Analysis.

Výzkumná platforma IBFD.