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The effect of the formula apportionment of the Common Consolidated Corporate tax Base on tax revenue in the Slovak Republic

  1. TitleThe effect of the formula apportionment of the Common Consolidated Corporate tax Base on tax revenue in the Slovak Republic
    Author Domonkos Tomáš 1983- SAVEKON - Ekonomický ústav SAV    SCOPUS    RID
    Co-authors Domonkos Štefan 1986-    SCOPUS    RID

    Jánošová Miroslava 1987- SAVEKON - Ekonomický ústav SAV    SCOPUS    RID

    Co-authors Grisáková Nora
    Source document Ekonomický časopis. Roč. 61, č. 5 (2013), s. 453-467
    Languageeng - English
    CountrySK - Slovak Republic
    NoteThis research was financed by the project VEGA-2/0172/12
    Document kindrozpis článkov z periodík (rbx)
    CitationsOKÁLI, I. Verejné financie ako faktor štruktúrnych zmien v slovenskej ekonomike. In Karol Morvay (ed.) Pohľady na štruktúrne problémy slovenskej ekonomiky. Bratislava : Ekonomický ústav SAV, 2013. S. 7-47. ISBN 978-80-7144-216-5.
    HORVÁT, P. - KÖNIG, B. - OSTRIHOŇ, F. Estimation of Slovak fiscal policy model using bayesian approach. In Quantitative methods in economics : multiple criteria decision making XVII. Bratislava : Ekonóm : 2014. P. 62-70. ISBN 978-80-225-3868-8.
    NERUDOVA, Danuse - SOLILOVA, Veronika. CCTB and CCCTB Implementation and its Impact on the Tax Bases Allocated in the Slovak Republic. In EUROPEAN FINANCIAL SYSTEM 2016: PROCEEDINGS OF THE 13TH INTERNATIONAL SCIENTIFIC CONFERENCE [Czech rep.], 2016, vol., no., pp. 481-489. ISBN 978-80-210-8308-0.
    PROCHAZKA, David. Effective Tax Rates in the "Foreign Parent Czech Subsidiary" Links. In THEORETICAL AND PRACTICAL ASPECTS OF PUBLIC FINANCE 2016 [Czech rep.], 2016, pp. 70-78. ISBN 978-80-245-2155-8.
    NERUDOVA, D. - SOLILOVA, V. Common Consolidated Corporate Tax Base System Re-launching: Simulation of the Impact on the Slovak Budget Revenues. In EKONOMICKY CASOPIS. ISSN 0013-3035, 2017, vol. 65, no. 6, p. 559-578.
    SOLILOVA, Veronika - NERUDOVA, Danuse. CCCTB as a suitable solution? In Contributions to Management Science. ISSN 14311941, 2018-01-01, pp. 129-185. Dostupné na: https://doi.org/10.1007/978-3-319-69065-0_6.
    SOLILOVA, Veronika - NERUDOVA, Danuse. Revenue Potential of the CCCTB in the European Union. In POLITICKA EKONOMIE. ISSN 0032-3233, 2018, vol. 66, no. 1, pp. 78-98.
    NERUDOVA, Danuse - SOLILOVA, Veronika. MANDATORY CCCTB IMPLEMENTATION IN THE EUROZONE AND ITS IMPACT ON CORPORATE TAX REVENUES IN THE CZECH REPUBLIC. In E & M EKONOMIE A MANAGEMENT. ISSN 1212-3609, 2018, vol. 21, no. 1, pp. 4-23.
    SOLILOVÁ, Veronika - NERUDOVÁ, Danuše - LITZMAN, Marek. Application of the CCCTB and Safe Harbours to European SMEs: Can the Decrease in Compliance Costs Support better SME Performance? In EKONOMICKY CASOPIS. ISSN 0013-3035, 2019, vol. 67, no. 6, pp. 587-606.
    NERUDOVA, Danuse - SOLILOVA, Veronika - LITZMAN, Marek. Is there a Real Chance to Adopt the CCCTB without UK Participation in the EU? In EKONOMICKY CASOPIS. ISSN 0013-3035, 2021, vol. 69, no. 6, pp. 582-603. Dostupné na: https://doi.org/10.31577/ekoncas.2021.06.02.
    MLCUCHOVA, Marketa. Formulary apportionment in the European Union-future research agenda. In ECONOMICS AND BUSINESS REVIEW, 2023, vol. 9, no. 3, pp. 124-152. ISSN 2392-1641. Dostupné na: https://doi.org/10.18559/ebr.2023.3.798.
    CategoryADDA - Scientific papers in domestic journals registered in Current Contents Connect with IF (impacted)
    Category of document (from 2022)V3 - Vedecký výstup publikačnej činnosti z časopisu
    Type of documentčlánok
    Year2013
    Registered inWOS
    Registered inSCOPUS
    Registered inCCC
    article

    article

    rokCCIFIF Q (best)JCR Av Jour IF PercSJRSJR Q (best)CiteScore
    A
    rok vydaniarok metrikyIFIF Q (best)SJRSJR Q (best)
    201320120.194Q40.224Q3
Number of the records: 1  

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