The diploma thesis deals with taxation of the digital business in European union. The Common Consolidated Corporate Tax Base (CCCTB) has been chosen to quantify the impacts of the taxation of the digital business. The research was conducted in two steps. In the first step, a three-factor allocation equation is used to quantify impacts. In the second step, the allocation equation is extended by a digital factor. The identification of the impacts of the CCCTB implementation is based on a comparison of the current situation of the distribution of the tax base with the newly created distribution after the implementation of the allocation equations. Subsequently, the current tax revenue of each Member State is compared with tax revenue following the implementation of the CCCTB system. Although the thesis identified a decrease in the total tax base in the CCCTB system, the overall tax revenue of the member states was higher for both allocation equations compared to the current situation. The introduction of a digital factor results in increased total tax revenues for the European Union as a whole.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:429066 |
| Date | January 2019 |
| Creators | Kopecká, Michaela |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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