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Vliv alokačního mechanismus společného konsolidovaného základu daně z příjmu právnických osob na rozpočet České republiky
Mlčúchová, Markéta
Mlčúchová, M. The impact of the formulary apportionment of the common consol-idated corporate tax base system on the budget of the Czech Republic. Diploma thesis. Brno: Mendel University, 2020 This diploma thesis deals with the European Commission’s proposal of the Common Consolidated Corporate Tax Base (CCCTB) (COM (2016) 685 final). The key element of the proposal is an allocation formula to calculate a CCCTB for a later redistribution among EU Member States. Furthermore, the diploma thesis analyses and evaluates allocation formulae used in federal economies such as Germany, the United States of America, Canada and Switzerland. The explanatory power of allocation formulae and factors involved are analysed based on the simple and multiple regression models. The impact of the presented models on the budget of the Czech Republic is quantified. Mathematical models based on these allocation formulae - including allocation factors such as labour, sales, and fixed tangible assets - were tested using company data from the Orbis database.
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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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Country-by-Country Reporting Data and Profit Shifting of Banks
Bartoňová, Anna ; Janský, Petr (advisor) ; Želinský, Tomáš (referee)
Base erosion and profit shifting is a great concern of governments as well as the misalignment of the taxable income. With recently obtained country-by-country data we can address and measure the profit misalignment of financial institutions for 2014 - 2016. Using apportionment formula, we estimate the common consolidated corporate tax base (CCCTB) of each bank for every country specifically. The CCCTB then corresponds to profit created by real economic activity of a given bank in every country. We then observe the difference between CCCTB and actual taxable income, which determines the size of profit misalignment. We determine that around 30 % of world's income before tax is shifted to jurisdictions without accompanied economic activity. We find out that there is no time trend among the years. We conclude that large economies, such as United Kingdom, France, and Italy suffer more from profit misallocation, however, profit-havens Hong Kong, Ireland, or Luxembourg take advantage of the current system. We see that the Netherlands and Switzerland, which are usually considered to be tax havens, are with regard to bank industry, currently understating their income compared to the real economic activity in these countries.
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Comparison of corporate income tax in the Czech Republic and in European Union
MRÁČKOVÁ, Andrea
The study is concerned with corporate income taxes in the European Union and comparison these taxation systems. The theoretical part includes development of the harmonisation of the direct tax in the EU and a common consolidated corporate tax base. The study proceeds with the description of the corporate taxation system of the member states. The practical part is mainly dedicated to analysis of these taxation systems of the member countries. It describes elements of corporate income tax legislative and implicit tax rate and share corporate income tax on taxation mix. The analysis is processed in the computer program STATISTICA. The classify is made by cluster analysis that should find the similar taxation system. In conclusion, there are pointed out differences between member countries and an identification of the effects that cause differences.
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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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Profit versus tax base in the Czech Republic
Malíková, Klára ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
The theoretical part is focused on the definition of the basic concepts of the assets, cash and accrual bases. In addition to profit, its components and its differences from the tax base. Much of the work deals with different concepts of costs and revenues in accordance with accounting regulations and tax law. The work deals with the various costs and revenues in terms of tax efficiency and impact on adjustments to the tax base.The practical part is devoted to empirical research, the proportion of tax on profit for the sampled companies.
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Aplikace Lafferovy křivky na daň z příjmů právnických osob v České republice
Albrechtová, Miluše ; Ševčík, Miroslav (advisor) ; Lapáček, Michal (referee)
Tématem této diplomové práce je aplikace Lafferovy křivky na daň z příjmů právnických osob v České republice. Trendem vrcholícím v posledních letech je snižování sazeb daně z příjmů korporací. Velice často se v této souvislostí mluví o fenoménu daňové konkurence. V souvislosti s očekávanými přínosy snižování daňových sazeb se práce snaží nalézt odpověď na otázku, jaký vliv má výše daňových sazeb na daňový výběr. Pro účely této analýzy je v práci vytvořen regresní model na základě časové řady dat o DPPO v ČR. Tento model umožní odhadnout daňový základ, který je použit k výpočtu daňového výnosu a konstrukci Lafferovy křivky. Na základě výsledků aplikace křivky na časovou řadu od roku 1997 se práce věnuje posouzení vhodnosti Lafferovy křivky jako nástroje k vysvětlení vývoje korporátních daňových příjmů v ČR. Následně je porovnáno daňové zatížení korporací v ČR se zatížením v ostatních státech EU, které rovněž sledují trend daňové konkurence. Analýza daňové zátěže korporací v rámci EU umožní vyvodit implikace pro oblast veřejných financí a růstový potenciál ekonomiky.
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