In: Ekonomický časopis/Journal of Economics, vol. 69, no. 6
Danuše Nerudová 
- Veronika Solilová - Marek Litzman
- Veronika Solilová - Marek Litzman Detaily:
Rok, strany: 2021, 582 - 603
Jazyk: eng
Kľúčové slová:
Common Consolidated Corporate Tax Base, large entities, small and medium-sized enterprises, European Union, Brexit;
JEL Classification: H25, K22
Typ článku: Vedecký článok / Article
Typ dokumentu: PDF / PDF
O článku:
The European Commission re-launched its proposal on the Common Consolidated Corporate Tax Base (CCCTB) in Europe in October 2016. The CCCTB aims to help ensure a fair and efficient corporate tax system in the European Union as a tool to fight tax evasion and tax fraud. Moreover, the CCCTB could be intended to be used as a new resource for the EU budget, as the EU budget requires reassessment after Brexit. Although the outcome of the Brexit process was uncertain for a long time, the UK left the EU on 31 January 2020. The objective of this paper is to research the impact of the introduction of the CCCTB on the EU’s economic environment in the post-Brexit period. The research reveals that the overall tax base under the CCCTB in the post-Brexit period would decline by 5.34% in comparison with the current tax base. Through a dynamic approach, we find that the CCCTB could increase the tax base by between 3.33% and 22.42%, depending on the behavioural effects induced by the implementation of the proposal.
The European Commission re-launched its proposal on the Common Consolidated Corporate Tax Base (CCCTB) in Europe in October 2016. The CCCTB aims to help ensure a fair and efficient corporate tax system in the European Union as a tool to fight tax evasion and tax fraud. Moreover, the CCCTB could be intended to be used as a new resource for the EU budget, as the EU budget requires reassessment after Brexit. Although the outcome of the Brexit process was uncertain for a long time, the UK left the EU on 31 January 2020. The objective of this paper is to research the impact of the introduction of the CCCTB on the EU’s economic environment in the post-Brexit period. The research reveals that the overall tax base under the CCCTB in the post-Brexit period would decline by 5.34% in comparison with the current tax base. Through a dynamic approach, we find that the CCCTB could increase the tax base by between 3.33% and 22.42%, depending on the behavioural effects induced by the implementation of the proposal.
Ako citovať:
ISO 690:
Nerudová, D., Solilová, V., Litzman, M. 2021. Is there a Real Chance to Adopt the CCCTB without UK Participation in the EU?. In Ekonomický časopis/Journal of Economics, vol. 69, no.6, pp. 582-603. 0013-3035. DOI: https://doi.org/10.31577/ekoncas.2021.06.02
APA:
Nerudová, D., Solilová, V., Litzman, M. (2021). Is there a Real Chance to Adopt the CCCTB without UK Participation in the EU?. Ekonomický časopis/Journal of Economics, 69(6), 582-603. 0013-3035. DOI: https://doi.org/10.31577/ekoncas.2021.06.02
O vydaní:
Vydavateľ: Ekonomický ústav SAV / Ekonomický ústav SAV
Publikované: 10. 8. 2021