Kolik platí mezinárodní společnosti na daních?

Boukal, Tomáš

Taxation of multinational enterprises accounts for a significant portion of government revenues. These revenues are however negatively affected by the tax behavior of many multinational groups which shift significant part of their profits to tax haven countries. The prevailing body of the literature on this topic has focused on the quantification of shifted profits and the resulting tax losses. Thus, the question of how much multinational enterprises do pay on taxes has remained unanswered. This has changed with the recent publications of Bolwijn et al. (2018) and Tørsløv et al. (2018). The aim of this thesis is to discuss their methodologies, apply them and present the amount of taxes paid by foreign affiliates of multinationals in individual countries. We express the results as a portion of GDP to enable cross-country comparison and put them in contrast to the estimates of tax losses from profit shifting. Keywords multinational enterprise, corporate income tax, international taxation, government revenue, tax avoidance

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