Název: Vyhýbání se daním nadnárodními korporacemi: nadnárodních korporací: empirická analýza firemních dat
Překlad názvu: Tax avoidance by multinational corporations: An empirical analysis based on firm-level data
Autoři: Godar, Sarah ; Janský, Petr (vedoucí práce) ; Barrios, Salvador (oponent) ; Lejour, Arjan (oponent) ; Weichenrieder, Alfons (oponent)
Typ dokumentu: Disertační práce
Rok: 2022
Jazyk: eng
Abstrakt: Tax avoidance by multinational corporations An empirical analysis based on firm-level data Author: Sarah Godar Abstract In this thesis, I use confidential firm-level data from the Microdatabase Direct Investment (MiDi database) provided by the Deutsche Bundesbank to analyze tax avoidance by German MNCs. While such data has frequently been used in tax-avoidance research, it has yet to be employed to derive macro-level estimates of tax avoidance by Germany-based MNCs. My MiDi-based research includes an estimation of the scale of profit shifting by German affiliates of foreign MNCs and related tax-revenue losses (Chapter 1), as well as an investigation of the tax-haven use and distribution of profits and economic activity of MNCs headquartered in Germany (Chapter 2). Finally, in collaboration with several co-authors, I investigate relatively new micro data on the global tax payments and activities of multinational corporations, voluntarily published by individual MNCs following the implementation of the new CbCR standard (Chapter 3). I employ different methodological approaches depending on the quality of the data and the research focus of each chapter. In the first chapter, I employ a standard microeconometric approach to identify profit- shifting and estimate the semi-elasticities of MNCs' profits with...
Klíčová slova: country-by-country reporting; effective tax rate; multinational corporations; profit misalignment; profit shifting; tax avoidance; tax havens; country-by-country reporting; effective tax rate; multinational corporations; profit misalignment; profit shifting; tax avoidance; tax havens

Instituce: Fakulty UK (VŠKP) (web)
Informace o dostupnosti dokumentu: Dostupné v digitálním repozitáři UK.
Původní záznam: http://hdl.handle.net/20.500.11956/178150

Trvalý odkaz NUŠL: http://www.nusl.cz/ntk/nusl-511729


Záznam je zařazen do těchto sbírek:
Školství > Veřejné vysoké školy > Univerzita Karlova > Fakulty UK (VŠKP)
Vysokoškolské kvalifikační práce > Disertační práce