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COMMON CONSOLIDATED CORPORATE TAX BASE SYSTEM RE-LAUNCHING: SIMULATION OF THE IMPACT ON THE SLOVAK BUDGET REVENUES

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Nerudová D., Solilová V.
Ekonomický časopis (Journal of Economics)
|
2017
|
vol. 65
|
issue 6
559 – 578
EN
European Commission re-launches the common consolidated corporate tax base (CCCTB) in Europe within the efforts to fight with tax evasion and tax fraud via two step procedure. Firstly, only a common corporate tax base (CCTB) would be implemented with the possibility of cross-border loss offsetting CCCTB. Common consolidated corporate tax base should be introduced only in the second step. The aim of the paper is to research the impact of both implementation steps on the amount of the tax bases allocated in the Slovak Republic. The results show, that the first implementation step would results into the decrease of allocated tax bases by 0.27% in the Slovak Republic. The second implementation step would result in to the increase of the tax bases allocated in the Slovak Republic by 3.02%.
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