Globalisation as well as on-going integration make the authorities accelerate their harmonisation and approximation efforts not only in the field of accounting and book-keeping -- to secure harmonised interpreting of books -- but also in respect of international business entities' corporate tax. My dissertation describes the efforts of the European Commission towards full harmonisation of the process of determining the corporate tax base in respect of business entities formed as supranational groups of businesses registered in various EU member states or in combination of members from the EU and the third countries. The pending harmonisation should prevent the said entities from aggressive tax "optimisation" in the course of which they transfer their tax base to countries with the lowest income tax and abuse gaps and incomprehensiveness of tax regulation in individual EU member states. Such practice may, in some cases, result in double non-taxation thus further reducing the income of EU member states' already suffering public budgets. The EU has recognized the need to implement measures to stop this practice and will take action. One of the measures that should lead to an improvement in tax collection is the fastest introduction of a common consolidated tax base for corporate income (Common Consolidated Corporate Tax Base). The genesis, structure and characterization of CCCTB has become a crucial part of the theoretical background research. Other issues that arise in connection with the introduction of the common consolidated tax base and which are addressed in this work are as follows - what similarities and differences are there between the European and national rules on accounting and taxes, which procedures will be used for a transformation of the initial accounting data presented in accordance with the national legislation to the European tax base and what impact will have these transformation processes on the final amount of the tax base.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:259610 |
| Date | January 2015 |
| Creators | Kuchařová, Ivana |
| Contributors | Valder, Antonín, Jan, Jan |
| Publisher | Česká zemědělská univerzita v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/doctoralThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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