Profit Shifting and Tax Base Erosion

This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement. Firstly, it explains the relevance of the issue at hand profit shifting and base erosion in the context of the 21st century. In turn, the book provides a comprehensive analysis of available techniques for the identification and measurement of profit shifting and base erosion, which adopt both the macro and micro perspective. It also provides examples from selected post-communist countries now in the EU, including the Czech Republic, Poland and Hungary. Concrete recommendations for economic policy round out the coverage.

Explains how profit shifting and tax base erosion can be measured from the micro and macro perspective Includes a chapter on economic and tax policies in the 21st century and on tools to help eliminate profit shifting and tax base erosion Helps readers understand how to achieve fairer corporate taxation

Autorentext

Danuse Nerudova is as a professor at the Mendel University in Brno. She is the rector of the university and the head of the Department of Accounting and Taxation at the Mendel University. In her research she focuses on the European Union integration, harmonization and coordination, CCCTB, financial sector taxation, environment taxation, fiscal coordination, sustainability of the taxation system and gender inequality in taxation. The results of her research have been regularly published, namely by Wolters Kluwer, IBFD and Springer publishing houses in expert press and in journals with impact factor.

Jan Pavel is as a professor at the University of Economics in Prague. In his research he focuses on the public administration and its related issues, further environmental taxation, VAT gap, gender inequality in taxation, tax evasion and others. The results of his research have been regularly published.

Inhalt

Introduction.- Profit shifting and tax base erosion in 21th century.- Methodological approaches of the measurement of profit shifting and tax base erosion.- Economic analysis from the macro perspective.- Economic analysis from the micro perspective.- Economic policy in relation with fair corporate taxation.- Conclusion.- BM. <p