The Effect of the Formula Apportionment of the Common Consolidated Corporate Tax Base on Tax Revenue in the Slovak Republic

Domonkos, Tomas ; Domonkos, Stefan ; Dolinajcova, Miroslava ; Grisakova, Nora

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Document Type: Article
Year of publication: 2013
The title of a journal, publication series: Ekonomicky casopis = Journal of Economics
Volume: 61
Issue number: 5
Page range: 453-467
Place of publication: Bratislava
Publishing house: Slovak Akad. Press
ISSN: 0013-3035
Publication language: English
Institution: Außerfakultäre Einrichtungen > Mannheim Centre for European Social Research - Research Department A
Außerfakultäre Einrichtungen > Graduate School of Economic and Social Sciences- CDSS (Social Sciences)
Subject: 300 Social sciences, sociology, anthropology
Abstract: This paper evaluates the impact of the European Commission’s Proposal for a Council directive on the Common Consolidated Corporate Tax Base (CCCTB) (COM(2011) 121/4). We analyze the impact of the apportionment formula to be applied to the CCCTB on the revenues of the Slovak state budget. The sample of our analysis is composed of eleven transnational corporations operating in the Slovak Republic and other EU member states. The results indicate a decrease in tax revenues under the proposed CCCTB system in comparison to the current national tax legislation. By contrast, according to the data available, the likelihood that Slovakia will benefit from the CCCTB system by collecting more taxes seems to be low.

Dieser Eintrag ist Teil der Universitätsbibliographie.

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