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Quelles consequences de l'harmonisation des assiettes pour l'impot sur les societes en Europe?

  1. TitleQuelles consequences de l'harmonisation des assiettes pour l'impot sur les societes en Europe?
    Par.titleWhat consequences of tax base harmonisation for company income taxe in Europe?
    Author infoMária Uramová, Žaneta Lacová... [et al.]
    Author Uramová Mária 1952-2020 (20%) UMBEF02 - Katedra ekonómie
    Co-authors Lacová Žaneta 1978- (30%) UMBEF02 - Katedra ekonómie
    Šuplata Marian 1976- (20%) UMBEF02 - Katedra ekonómie
    Hašuľová Kristína (30%)
    Source document Pour une Europe forte, rénover les structures économiques, entrepreneuriales, politiques, territoriales et éducatives : 21. international scientific conference of PGV Network "For stronger Europe: renovation of the economic, entrepreneurial, political, teritorial and educational structuries", Banská Bystrica, 10th-11th September 2015. S. 251-263. - Praha : Wolters Kluwer, 2016 / Martin Claude ; Marasová Jana 1959- ; Belattaf Matouk ; Boyer André ; Chermeleu Adia ; Filippi Lionel ; Duché Genevieve ; Marasová Jana 1959- ; Uramová Mária 1952-2020 ; Pour une Europe forte, rénover les structures économiques, entrepreneuriales, politiques, territoriales et éducatives international scientific conference of PGV Network "For stronger Europe: renovation of the economic, entrepreneurial, political, teritorial and educational structuries"
    Corporation keywords Európska únia - European Union
    Keywords harmonizácia daní   priame dane - direct taxes - direct taxation   daňová harmonizácia - tax harmonization  
    LanguageFrench
    CountryCzech Republic
    systematics 336.226.111
    AnnotationIn 2011 the European Commission published the proposal for a Directive on a common consolidated corporate tax base (CCCTB). This proposal has not been adopted by the Council so far. In a context of political and economic debate, the proposal might be perceived as one of the instruments which is supposed to contribute to renovating and reconstructing of Europe. However, the publication of the draft CCCTB raises many questions regarding the potential consequences of such an initiative. These consequences were identified from both the macro and micro perspective. On the macroeconomic level, the paper highlights the key factors that can potentially cause changes in tax revenues: harmonization of rules for establishing the CCCTB principles of the distribution of the common consolidated tax base, level of the tax rate convergence. At the microeconomic level, using a retrospective approach, we applied the proposed CCCTB directive in combination with the data of a small group of companies oper
    Public work category AFD
    No. of Archival Copy35294
    Catal.org.BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici
    Databasexpca - PUBLIKAČNÁ ČINNOSŤ
    unrecognised

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Number of the records: 1  

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