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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
How Much in Taxes Do Multinational Enterprises Pay?
 Boukal, Tomáš ; Janský, Petr (advisor) ; Palanská, Tereza (referee)
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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Fiscal Discretion in the Czech Republic in 2001–2011: Has It Been Stabilizing?
 Ambriško,Róbert ; Augusta, Vítězslav ; Hájková, Dana ; Král, Petr ; Netušilová, Pavla ; Říkovský, Milan ; Soukup, Pavel
We survey discretionary measures of Czech fiscal policy in the period 2001–2011 and analyze their episodes and macroeconomic impacts. We use bottom-up and top-down methods to identify fiscal discretion and we compare the results with Kalman filtering. Fiscal discretion is found to be used frequently and to be large in several years. At the same time, the results signal that macroeconomic stabilisation has not been major aim of fiscal discretion measures. For example, in the years of economic recession 2010–2011, the government put emphasis on pro-cyclical consolidation.
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