8 research outputs found
Tax competition in the EU : Why not to harmonize corporate income tax
In this thesis, I propose to answer the question whether it is necessary to harmonize corporate taxes in the European Union. For this purpose, I carry out an analysis on the existence of corporate tax competition across the EU member states with regard to its leading determinants. I discuss theoretical concepts and conclusions of empirical studies carried out under this topic. By analyzing long-term benefits and costs of fiscal sovereignty of the EU member states in the field of corporate taxation, I come to the conclusion that the tax harmonization in the EU is not needful. I support this outcome with considerations about the net benefit of harmonization, its political enforceability, potential tax exporting effect and growing foreign share on capital, distinction between internal and external tax competition, possibilities of the budget stabilization, spontaneous corporate tax rate convergence and optimal tax structure. Powered by TCPDF (www.tcpdf.org
Tax competition in the EU : Why not to harmonize corporate income tax
V této práci si kladu za cíl odpovědět na otázku, zda je v Evropské Unii nutné harmonizovat zdanění korporačních příjmů. Za tímto účelem jsem provedl analýzu existence konkurence korporačních daní mezi zeměmi EU s přihlédnutím k jejím hlavním determinantům. Diskutuji teoretické koncepty a závěry empirických studií provedených na toto téma. Analýzou dlouhodobých benefitů a nákladů fiskální suverenity států EU v oblasti korporačního zdanění docházím v práci k závěru, že daňová harmonizace v EU není potřebná. Tento výsledek podkládám úvahami o čistém přínosu z harmonizace, její politické prosaditelnosti, potenciálním efektu daňového exportu a rostoucího zahraničního podílu na kapitálu, rozlišení vnitřní a vnější daňové konkurence, možnostech fiskální stabilizace rozpočtu, přirozené konvergenci korporačních daňových měr a optimální daňové struktuře. Powered by TCPDF (www.tcpdf.org)In this thesis, I propose to answer the question whether it is necessary to harmonize corporate taxes in the European Union. For this purpose, I carry out an analysis on the existence of corporate tax competition across the EU member states with regard to its leading determinants. I discuss theoretical concepts and conclusions of empirical studies carried out under this topic. By analyzing long-term benefits and costs of fiscal sovereignty of the EU member states in the field of corporate taxation, I come to the conclusion that the tax harmonization in the EU is not needful. I support this outcome with considerations about the net benefit of harmonization, its political enforceability, potential tax exporting effect and growing foreign share on capital, distinction between internal and external tax competition, possibilities of the budget stabilization, spontaneous corporate tax rate convergence and optimal tax structure. Powered by TCPDF (www.tcpdf.org)Institute of Economic StudiesInstitut ekonomických studiíFakulta sociálních vědFaculty of Social Science