Estimation of international tax planning impact on corporate tax gap in the Czech Republic

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dc.contributor.author Moravec, Lukáš
dc.contributor.author Rohan, Jan
dc.contributor.author Hinke, Jana
dc.contributor.other Ekonomická fakulta cs
dc.date.accessioned 2019-03-15
dc.date.available 2019-03-15
dc.date.issued 2019-03-15
dc.identifier.issn 1212-3609
dc.identifier.uri https://dspace.tul.cz/handle/15240/151428
dc.description.abstract There are many studies focusing on VAT (value added tax) tax gap but very few relevant studies that deal with the corporate income tax loss. The studies vary particularly in their methodology, databases and interpretation. In the case of the Czech Republic the studies resulted in a range between CZK 57 billion tax gap and CZK 12.5 billion corporate tax revenue gain caused by the tax planning. The main aim of the paper is to calculate the corporate income tax efficiency rate for the Czech Republic and compare it with other member states. The indicator of corporate income tax efficiencyis important for the calculation of the tax revenue without profit shifting (RWS) indicator and then thesubsequent corporate income tax gap estimation for 2013-2015, which is the second goal of the paper. The RWS indicator gives an overview of the Czech Republic´s amount of loses/gains relating to the corporate tax base erosion and corporate profit shifting. In the case when the actual corporate income tax revenue takes a higher value than the revenue without profit shifting indicator the jurisdiction benefits from the profit shifting operations. The opposite situation results in tax revenue losses caused by profit shifting to other “more attractive” tax jurisdictions. Authors’ study re-estimation results in approximately CZK 9.404 billion tax gap caused by base erosion and profit shifting instead of 12.5 billion CZK that shows EPRS’s study for period 2013. The third aim of the paper is to deal with the difference between input data from Eurostat database and official data from General Financial Directorate. en
dc.format text
dc.format.extent 15 stran cs
dc.language.iso en
dc.publisher Technická Univerzita v Liberci cs
dc.publisher Technical university of Liberec, Czech Republic en
dc.relation.ispartof Ekonomie a Management cs
dc.relation.ispartof Economics and Management en
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dc.rights CC BY-NC
dc.subject avoidance en
dc.subject base erosion en
dc.subject profit shifting en
dc.subject revenue en
dc.subject tax en
dc.subject tax loss en
dc.subject.classification H21
dc.subject.classification H26
dc.subject.classification L51
dc.subject.classification K34
dc.subject.classification P52
dc.title Estimation of international tax planning impact on corporate tax gap in the Czech Republic en
dc.type Article en
dc.publisher.abbreviation TUL
dc.relation.isrefereed true
dc.identifier.doi 10.15240/tul/001/2019-1-011
dc.identifier.eissn 2336-5604
local.relation.volume 22
local.relation.issue 1
local.relation.abbreviation E+M cs
local.relation.abbreviation E&M en
local.faculty Faculty of Economics
local.citation.spage 157
local.citation.epage 171
local.access open
local.fulltext yes
local.filename EM_1_2019_11


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