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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%.
2

IMPLEMENTATION OF COMMON CONSOLIDATED CORPORATE TAX BASE AND ITS IMPLICATIONS FOR NON-PARTICIPATING COUNTRY: A CASE STUDY FOR THE CZECH REPUBLIC

100%
Solilová V., Nerudová D.
Ekonomický časopis (Journal of Economics)
|
2016
|
vol. 64
|
issue 3
282 – 298
EN
Common Consolidated Corporate Tax Base (hereinafter as CCCTB) system can be introduced under enhanced cooperation or as optional in EU, thus countries not implementing the system can face the outflow of tax bases into jurisdictions applying CCCTB system, which will have the impact on EU Member States budgets. The aim of the paper is to quantify the outflow/inflow of the tax bases from/in to the Czech Republic as a result of the implementation of the CCCTB system in EU-27 and to quantify the impact on the corporate tax income revenue. The research performed in the paper revealed that the optimal implementation of CCCTB system in EU-27 except of the Czech Republic would negatively change the corporate tax base, as the loss would range between 0.77% and 6.77% of the current tax base, which represents 0.20% to 1.73% of current corporate tax revenues. Moreover, the Czech Republic can also face outflow of tax bases of the parent companies.
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