Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?

Cnossen, Sijbren

doi:10.1007/s10797-017-9471-2

Cited by 16 publications

(10 citation statements)

References 50 publications

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“…Cobham and Gibson combine this finding with data on the relatively greater reliance on corporate tax revenue in developing countries to show that the estimated losses are around 2-3% of total tax revenue in OECD countries, but 6-13% in developing countries [46]. Applying a methodology developed by researchers at the International Monetary Fund to an improved dataset Cobhan and Jansky estimate revenue losses of around US$500 billion per year globally [6].…”

Section: Taxes and Taxation Trendsmentioning

confidence: 99%

International Aspects of Corporate Income Taxes and Associated Distortions

Birškytė¹,

Giriūnienė²

2018

Taxes and Taxation Trends

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The purpose of this chapter is to review the latest developments in corporate income tax (CIT) focusing on its international aspects and associated distortions. In this endeavor, the chapter draws on evidence provided by the leading tax experts as well as on the profound and rigorous research produced by academia. This chapter examines and synthesizes research on tax competition, relationship between tax rates and foreign direct investment (FDI), and tax avoidance as a result of differential tax regimes. Trends in the development of CIT are discerned using statistical data provided by OECD and European Commission. Numerous studies done on global, regional, and country-specific datasets support the premise that indeed tax competition for capital exists though the magnitude of effects varies. There is also enough evidence that tax avoidance and evasion through base erosion and profit shifting persist for some time and may be on the rise.

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Section: Taxes and Taxation Trendsmentioning

confidence: 99%

International Aspects of Corporate Income Taxes and Associated Distortions

Birškytė¹,

Giriūnienė²

2018

Taxes and Taxation Trends

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“…This relationship is directly related fulfill obligation to cost calculations and effective cash management in paying taxes. The process which according to Chernick et.al (2014), Auerbach (2017), Cnossen (2018), Bauer et.al (2018), Kate & Milionis (2019), Shafika & Fakhroni (2020) and Alpaslan et.al (2021) shows a behavioral relationship with regulations in fulfilling tax obligations in accordance with potential exploration and evaluation of tax revenues. Increasing Taxpayer behavior will have implications for success of the regulations that have been set, namely the fulfillment of taxes on awareness, engagement, and compliance in fulfilling obligations and rights which can be improved.…”

Section: H1 : Voluntary Awareness Positively Influences Carbon Tax Im...mentioning

confidence: 99%

Determinants of Carbon Tax Implementation

Wang

2022

JRAK

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Empirically this study examines the relationship between carbon tax implementation with several variables, namely voluntary awareness, behavior change, business performance, business size and business growth. The multiple regression model analysis is based on 52 respondents of companies in East Java that run forestry, energy and transportation businesses in Malang Raya (Malang Regency, Malang City, Batu City), Pasuruan Regency and Blitar Regency. The results showed that the implementation of the carbon tax was significantly and positively associated with voluntary awareness and business size, and significantly and negatively associated with business performance. The results of the study did not succeed in supporting the hypothesis of a relationship between the implementation of carbon taxes with behavioral changes and business growth. These results indicate that the carbon tax implementation a based on the polluters-pay principle takes place. A philosophy that reflects of carbon tax function as a sustainable activity towards being more efficient, low-carbon and environmentally friendly. Internal awareness of Taxpayer regarding carbon emission rates application or carbon pricing in the business activities carried out. The economic value of carbon that influences the realization Sustainability Report implementation.

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“…These variations fully cover the tax systems of OECD countries. Cnossen [14] examining EU systems notes that Member States other than Sweden and the UK do not levy a withholding tax on dividends. The diversity of tax systems in the EU determines the application of these modifications in practice.…”

Section: Literature Review 21 Approaches To Tax Shield Valuationmentioning

confidence: 99%

Impact of Tax Effects on Profit Optimisation. Review of International Approaches

Lyeonov

Michalkova

2021

SHS Web of Conf.

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Research background: Deteriorating economic conditions and the risk of an impending crisis underline the need for significant profit optimization, especially in the area of taxation. Purpose of the article: The aim of this paper is to analyse and evaluate the conditions for the creation of a tax shield in the V4 countries on a theoretical level and to confront these findings with the value of the total tax shield in the countries in question. Methods: This study uses the method of two-way analysis of variance with interaction, while also testing the assumptions of the model by normality tests, homogeneity test and post hoc tests (Scheffé and Tukey methods). Findings & Value added: A review of the sources of the tax shield shows that the tax systems in all the countries examined offer similar conditions for the application of tax shields. In a sample of more than 90000 companies, it was found that the level of the total tax shield given as the effective tax rate is similar in all countries examined (except Hungary). The branch of affiliation plays a role only in the environment of Hungarian companies, on the contrary, Slovak companies show homogeneity of the reported effective tax rate. Country and industry affiliation does not have sufficient explanatory power to predict the total tax shield. Conversely, other indicators of financial performance (operating profit) may be suitable indicators of the effective tax rate.

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Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?

Cited by 16 publications

References 50 publications

International Aspects of Corporate Income Taxes and Associated Distortions

International Aspects of Corporate Income Taxes and Associated Distortions

Determinants of Carbon Tax Implementation

Impact of Tax Effects on Profit Optimisation. Review of International Approaches

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