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

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dc.contributor.authorMoravec, Lukáš
dc.contributor.authorRohan, Jan
dc.contributor.authorHinke, Jana
dc.contributor.otherEkonomická fakultacs
dc.date.accessioned2019-03-15
dc.date.available2019-03-15
dc.date.issued2019-03-15
dc.description.abstractThere 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.formattext
dc.format.extent15 strancs
dc.identifier.doi10.15240/tul/001/2019-1-011
dc.identifier.eissn2336-5604
dc.identifier.issn1212-3609
dc.identifier.urihttps://dspace.tul.cz/handle/15240/151428
dc.language.isoen
dc.publisherTechnická Univerzita v Libercics
dc.publisherTechnical university of Liberec, Czech Republicen
dc.publisher.abbreviationTUL
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dc.relation.ispartofEkonomie a Managementcs
dc.relation.ispartofEconomics and Managementen
dc.relation.isrefereedtrue
dc.rightsCC BY-NC
dc.subjectavoidanceen
dc.subjectbase erosionen
dc.subjectprofit shiftingen
dc.subjectrevenueen
dc.subjecttaxen
dc.subjecttax lossen
dc.subject.classificationH21
dc.subject.classificationH26
dc.subject.classificationL51
dc.subject.classificationK34
dc.subject.classificationP52
dc.titleEstimation of international tax planning impact on corporate tax gap in the Czech Republicen
dc.typeArticleen
local.accessopen
local.citation.epage171
local.citation.spage157
local.facultyFaculty of Economics
local.filenameEM_1_2019_11
local.fulltextyes
local.relation.abbreviationE+Mcs
local.relation.abbreviationE&Men
local.relation.issue1
local.relation.volume22
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