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Harmonisation of direct taxes in the European Union
Ženatová, Eva ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This thesis deals with the harmonization of direct and indirect taxes in the European Union and especially its historical development, current state and possible further development of the harmonization of direct taxes. The main theme of the work is the proposal for a directive on a common consolidated tax base of corporate income tax (CCCTB).
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Zdanění digitálního obchodu v Evropské unii
Kopecká, Michaela
The diploma thesis deals with taxation of the digital business in European union. The Common Consolidated Corporate Tax Base (CCCTB) has been chosen to quantify the impacts of the taxation of the digital business. The research was conducted in two steps. In the first step, a three-factor allocation equation is used to quantify impacts. In the second step, the allocation equation is extended by a digital factor. The identification of the impacts of the CCCTB implementation is based on a comparison of the current situation of the distribution of the tax base with the newly created distribution after the implementation of the allocation equations. Subsequently, the current tax revenue of each Member State is compared with tax revenue following the implementation of the CCCTB system. Although the thesis identified a decrease in the total tax base in the CCCTB system, the overall tax revenue of the member states was higher for both allocation equations compared to the current situation. The introduction of a digital factor results in increased total tax revenues for the European Union as a whole.
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CCCTB its development and application
Mišička, Kamil ; Finardi, Savina (advisor) ; Tecl, Jan (referee)
The diploma thesis focuses on the concept of CCCTB, its historical development and the application of the allocation formula for the division of the common consolidated corporate tax base. At the beginning is the attention paid to coordination and harmonization within the European Union. Subsequently, the work is concerned with the proposal itself. It describes proposal from 2011 and its methods for determining the tax base, its consolidation and its distribution among the members of the group. The 2011 proposal is compared with two new proposals from 2016 - the CCTB and the CCCTB. More detailed descriptions of significant differences are described. The last chapter of the thesis then calculates the distribution of the consolidated base in the conditions of the selected company.
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Perpectives of harmonization of direct income taxes within the European Union
Vondráčková, Aneta ; Tomášek, Michal (advisor) ; Bakeš, Milan (referee) ; Forejtová, Monika (referee)
The theme of this dissertation thesis is: The perspectives of harmonization of direct income taxes in the European Union. The reason for choosing this topic was firstly the current issue, which offers a wide scope for research and polemic over new approaches and solutions in the European and international tax law. The European Union is a supranational organization founded on the principle of conferral of powers. The ideas of the approximation of the laws are not only its own, but occur throughout the world community, because thanks to the harmonization of certain legislation the benefits of international trade can maximize. The idea of exclusion from economic cooperation today is practically unrealistic. In the European Union the harmonization of laws is directly related to the development of the internal market. The European Union has a long-term goal to create a market that acts as a market of one country. The instrument of harmonization seeks to eliminate differences in legal systems so as not to impede the implementation of the four fundamental freedoms of the internal market. Taxation is a very specific and also sensitive area. The area of taxation is traditionally perceived as a sovereign expression of state sovereignty. The aim of this thesis is the attempt to find the best solutions how to...
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Harmonisation of direct taxes in the European Union
Ženatová, Eva ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This thesis deals with the harmonization of direct and indirect taxes in the European Union and especially its historical development, current state and possible further development of the harmonization of direct taxes. The main theme of the work is the proposal for a directive on a common consolidated tax base of corporate income tax (CCCTB).
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Comparative study of corporate income tax in the Czech Republic and Belgium
Müller, Šimon ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
The subject of this bachelor thesis is corporate tax issue. The thesis defines this tax, analyses the basic principles of income statement´s earning´s conversion to the tax base, and provides its comprehensive technical insight. Next, this study refers to the fact that there are different approaches to corporate taxation throughout the European Union. In this context, a substantial part of the study is dedicated to a comparison of corporate tax in the Czech Republic and in Belgium. In conclusion, the steps towards harmonization of corporate tax are introduced, namely the CCCTB(Common Consolidated Corporate Tax Base).
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Proposal of CCCTB Directive - a new direction in corporate income tax
Basáková, Karin ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
The work deals with the current situation of the corporate income tax in the Czech Republic and the European Union. It analyzes the concept that the European Union intends to implement its territory - CCCTB concept and each chapter compares with Czech tax legislation. It discusses tax harmonization and coordination in the European Community. It also examines the relationship between tax and financial accounting within the European Union and describes the binding of a new concept of international accounting standards
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Common consolidated corporate tax base in the EU
Čondlová, Dagmar ; Kubátová, Květa (advisor) ; Schvábová, Andrea (referee)
The aim of my thesis is through comparative analysis find the differences between the newly proposed CCCTB directive and corporate income tax systems of France, Germany and Great Britain. The work is mainly focused on the comparison method of depreciation, access to inventory, the amount of corporate tax and transfer of tax losses. Although each system has its tax certain specifics, one would assume that the authors of the proposed directive let themselves be inspired by the strong states of the European Union. However, the final chapter of my thesis shows, that the majority of monitored items was not affected by these states.
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Common Consolidated Corporate Taxe Base (CCCTB) and the impacts on the Czech republic
Prošková, Radmila ; Vítek, Leoš (advisor) ; Kubátová, Květa (referee)
As a result of a growing number of Member States of the European Union the idea of unification and co-ordination of legal changes,including tax systems of each country, is growing stronger. The common consolidated corporate tax base (CCCTB) should establish unified rules for determining the tax base, and consequently this would eliminate double taxation, cross-border income, or tax evasion and suppression of tax competition among the states of the European Union. This work deals with the redistributive mechanism of the CCCTB, which would alocate the CCCTB to the group of the individual companies. Interim result of the discussion is to create a distribution threefactors formula consisting of variables - work, asset and sales. I applied the current conclusions of the European Commission to the Czech company Skoda Auto,a.s., whose parent company is in Germany.
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