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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Global corporate tax reforms and how they might reduce profit shifting of multinational corporations
 Pravda, Matúš ; Janský, Petr (advisor) ; Palanský, Miroslav (referee)
Global corporate tax reforms and how they might reduce profit shifting of multinational corporations Matúš Pravda 3rd January 2023 This study examines whether global corporate tax reforms might increase tax revenue which was reduced by the profit shifting of multinational corpora- tions. These reforms have been built on the minimum corporate tax rate and redistribution of undertaxed profits. Tax revenue gains of jurisdictions under all three tested global models show significant improvement in contrast to the status quo. Pillar II proposal would bring USD 198 billion in extra revenue, METR proposal USD 305 billion and the Tax deficit model USD 214 billion in 2017. However, significant differences are observed between geographical re- gions and income groups. North America and the EU are the largest recipients of extra tax revenue whereas Africa and Latin America & the Caribbean Islands are the smallest. Income group results show the same composition with high- income countries contributing by around three-quarters to the extra revenue gains. BEFIT Scenario 2 would result in USD 33 billion in extra tax revenue for the EU Member States, which is double the amount of Scenario 1. 1
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Value Added in the Global Value Chains in the Automotive Industry in Slovakia
 Pravda, Matúš ; Semerák, Vilém (advisor) ; Hayat, Arshad (referee)
The thesis provides a detailed decomposition of Slovak bilateral exports in the automotive industry and shows the development of global value chains participation in the scope of the Visegrad group. The first part, bilateral sectoral decomposition, examines shares of the domestic & foreign value added components as well as a double-counted term in Slovak exports to the global biggest economies. Moreover, it determines the origin of the foreign value added embodied in Slovak exports and final destinations, where the Slovak value added is absorbed. The second part determines to what extent is Slovakia participating in global value chains as well as Czechia, Poland and Hungary. The results obtained from this decomposition showcased a decreasing share of the domestic value added, which is caused to some extent by integration into these value chains as well as the character of Slovak production specialisation. Data series provided proof of a long-term trend.
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See also: similar author names
2 Pravda, Martin
1 Pravda, Matěj
4 Pravda, Michal
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