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, Jan
dc.date.accessioned2019-04-08T07:02:57Z
dc.date.available2019-04-08T07:02:57Z
dc.date.issued2019
dc.description.abstract-translatedThe issue of base erosion and profit shifting (BEPS) caused by multinational companies is a potential important impediment to tax collections. Because tax planning schemes utilized gaps and mismatches in tax rules to artificially shift profits to low or no-tax jurisdiction where there is insufficient of no economic activity (Hines, 2014; OECD, 2017). The Organization for Economic Co-operation and Development (OECD) has estimated the general annual revenue loss of USD 100 to 240 billion due to the BEPS OECD (2017). Dharmapala and Riedel (2013) focused on tax motivated income shifting between parent companies and their affiliates. The parent companies have almost 60% affiliates established in low-tax jurisdictions. It resulted in profit shifting from the high-tax parent companies’ jurisdictions to the low-tax affiliates’ jurisdictions where the profit is taxed with the lower tax rate.en
dc.format15 s.cs
dc.format.mimetypeapplication/pdf
dc.identifier.citationE+M. Ekonomie a Management = Economics and Management. 2019, roč. 22, č. 1, s. 157-171.cs
dc.identifier.doihttps://dx.doi.org/10.15240/tul/001/2019-1-011
dc.identifier.issn2336-5604 (Online)
dc.identifier.issn1212-3609 (Print)
dc.identifier.urihttp://hdl.handle.net/11025/33846
dc.language.isoenen
dc.publisherTechnická univerzita v Libercics
dc.relation.ispartofseriesE+M. Ekonomie a Management = Economics and Managementcs
dc.rightsCC BY-NC 4.0en
dc.rights.accessopenAccessen
dc.subjectvyhýbánícs
dc.subjectzákladní erozecs
dc.subjectpřesouvání ziskucs
dc.subjectdaňcs
dc.subjectdaňová ztrátacs
dc.subject.translatedavoidanceen
dc.subject.translatedbase erosionen
dc.subject.translatedprofit shiftingen
dc.subject.translatedtaxen
dc.subject.translatedtax lossen
dc.titleEstimation of international tax planning impact on corporate tax gap in the Czech Republicen
dc.typečlánekcs
dc.typearticleen
dc.type.statusPeer-revieweden
dc.type.versionpublishedVersionen

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