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Quelles consequences de l'harmonisation des assiettes pour l'impot sur les societes en Europe?
Title Quelles consequences de l'harmonisation des assiettes pour l'impot sur les societes en Europe? Par.title What consequences of tax base harmonisation for company income taxe in Europe? Author info Mária Uramová, Žaneta Lacová... [et al.] Author Uramová Mária 1952-2020 (20%) UMBEF02 - Katedra ekonómie
Co-authors Lacová Žaneta 1978- (30%) UMBEF02 - Katedra ekonómie
Šuplata Marian 1976- (20%) UMBEF02 - Katedra ekonómie
Hašuľová Kristína (30%)
Source document Pour une Europe forte, rénover les structures économiques, entrepreneuriales, politiques, territoriales et éducatives : 21. international scientific conference of PGV Network "For stronger Europe: renovation of the economic, entrepreneurial, political, teritorial and educational structuries", Banská Bystrica, 10th-11th September 2015. S. 251-263. - Praha : Wolters Kluwer, 2016 / Martin Claude ; Marasová Jana 1959- ; Belattaf Matouk ; Boyer André ; Chermeleu Adia ; Filippi Lionel ; Duché Genevieve ; Marasová Jana 1959- ; Uramová Mária 1952-2020 ; Pour une Europe forte, rénover les structures économiques, entrepreneuriales, politiques, territoriales et éducatives international scientific conference of PGV Network "For stronger Europe: renovation of the economic, entrepreneurial, political, teritorial and educational structuries" Corporation keywords Európska únia - European Union
Keywords harmonizácia daní priame dane - direct taxes - direct taxation daňová harmonizácia - tax harmonization Language French Country Czech Republic systematics 336.226.111 Annotation In 2011 the European Commission published the proposal for a Directive on a common consolidated corporate tax base (CCCTB). This proposal has not been adopted by the Council so far. In a context of political and economic debate, the proposal might be perceived as one of the instruments which is supposed to contribute to renovating and reconstructing of Europe. However, the publication of the draft CCCTB raises many questions regarding the potential consequences of such an initiative. These consequences were identified from both the macro and micro perspective. On the macroeconomic level, the paper highlights the key factors that can potentially cause changes in tax revenues: harmonization of rules for establishing the CCCTB principles of the distribution of the common consolidated tax base, level of the tax rate convergence. At the microeconomic level, using a retrospective approach, we applied the proposed CCCTB directive in combination with the data of a small group of companies oper Public work category AFD No. of Archival Copy 35294 Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ 
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