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1

RELATIONSHIP BETWEEN EMPLOYMENT AND EFFECTIVE TAXATION OF LABOUR ON ENTERPRISE LEVEL IN EU

100%
Tepperová J., Helman K.
Ekonomický časopis (Journal of Economics)
|
2019
|
vol. 67
|
issue 1
52 – 68
EN
The taxation of labour affects labour supply and demand, influencing the decisions of both employees and employers. As the effects of labour taxation are often contradictory, final relationships between the labour tax and other variables are not always transparent. In order to describe (reveal) the relationship between effective taxation of labour and the number of employees as well as between effective taxation of labour and the ratio of employment costs to total company costs, both adjusted for the company size and a country’s economic level, we conducted the empirical analysis of 19 EU countries using the Amadeus dataset of firms for the years 2010 – 2013. We emphasize the data-oriented discussion about the correct specification of a regression model. Over the whole research period, the results show a negative relationship for the two dependent variables analysed.
2

WHAT ARE EFFECTIVE MEASURES AGAINST VAT EVASION? EVIDENCE FROM THE CZECH REPUBLIC

81%
Artlová M., Pavel J., Tepperová J., Zídková H.
Ekonomický časopis (Journal of Economics)
|
2020
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vol. 68
|
issue 2
147 – 167
EN
VAT is one of the most important tax revenues of the European states, yet it suffers from excessive tax evasion. Carousel frauds that abuse the current VAT treatment of cross-border supplies of goods in the EU represent the most serious type of VAT evasion. Almost all EU Member States have implemented anti-fraud measures. This paper discusses the effectiveness of such measures as introduced in the Czech Republic. The analysis of quarterly time series of VAT revenues from 1999 to 2016 showed that from all the anti-fraud measures, tightening of the rules for unreliable payers introduced at the beginning of 2013 proves in our models to be the most robust. A significant, positive effect has also been identified for the adoption of the reverse charge mechanism on scrap and emission allowances, as well as for the implementation of the VAT control statement. On the other hand, our analysis did not confirm that the so-called protective orders do increase VAT revenues. The total annual increase in tax collected as a result of implementing the above-mentioned measures was according to the model around CZK 51 billion by the end of 2015. This is 14.5% of the total annual VAT revenues.
3

IS TAXATION IMPORTANT FOR THE ALLOCATION OF FDI IN EU COUNTRIES?

81%
Pavel J., Tepperová J., Zídková H.
Ekonomický časopis (Journal of Economics)
|
2024
|
vol. 72
|
issue 1-2
3 – 26
EN
The foreign direct investment (FDI) amount suggests the country’s attractiveness to foreign investors. However, it can also reflect the tax benefits provided by the recipient country or achievable in a combination of tax rules of the investor-state and the recipient country. If these benefits represent an opportunity for aggressive tax planning, it leads to profit shifting, which the international organizations and their members try to combat. We used the economic data and specific tax indicators of the European Member states in the period of 2013 to 2019. We estimated panel regression models to determine that three indicators of the tax system of the investor’s state attract FDI allocation. They include the non-residency of the company having management in another state, the absence of withholding tax on interest paid, and the patent box or other preferential tax regime on income from intellectual property rights. In the recipient country, two indicators proved to be statistically significant and positively impacted the FDI stock: the possibility of group taxation with the holding company and the accessibility of unilateral ruling on, e.g., interest spread or royalty spread. The absence of CFC rules, no taxation of deemed income from interest-free loans, and tax deductions of intra-group interest costs in the investor’s country positively affect the level of managerial services and the amount of interest paid to the investor’s country from the recipient country.
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