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COMMON CONSOLIDATED CORPORATE TAX BASE SYSTEM RE-LAUNCHING: SIMULATION OF THE IMPACT ON THE SLOVAK BUDGET REVENUES

100%

Nerudová D. , Solilová V.

Ekonomický časopis (Journal of Economics)

2017

tom 65

nr 6

559 – 578

European Commission re-launches the common consolidated corporate tax base (CCCTB) in Europe within the efforts to fight with tax evasion and tax fraud via two step procedure. Firstly, only a common corporate tax base (CCTB) would be implemented with the possibility of cross-border loss offsetting CCCTB. Common consolidated corporate tax base should be introduced only in the second step. The aim of the paper is to research the impact of both implementation steps on the amount of the tax bases allocated in the Slovak Republic. The results show, that the first implementation step would results into the decrease of allocated tax bases by 0.27% in the Slovak Republic. The second implementation step would result in to the increase of the tax bases allocated in the Slovak Republic by 3.02%.

ESTIMATION OF FINANCIAL TRANSACTION TAX REVENUES AS A NEW OWN RESOURCE OF EUROPEAN UNION BUDGET

100%

Nerudová D. , Dvořáková V.

Ekonomický časopis (Journal of Economics)

2014

tom 62

nr 9

945 – 958

The discussion about the possible taxation of the financial sector has started in the European Union as a result of the financial crisis. Taxes on financial transactions could be used as regulatory tools and also as the new own resource of public revenue. Nevertheless, it is a question, whether the financial transaction tax (hereinafter as FTT) can represent sufficient resource in order to fully replace GNI (Gross National Income) contribution of EU Member States into the EU budget. The aim of the paper is to estimate the value of FTT revenues as a new possible own resource of EU budget. The empirical results represent that the FTT revenues could be range between EUR 24.9 – 28.3 bn. for EU-11 per year.

TAX COLLISION: THE EFFECT OF VAT AND EXCISE DUTIES ON THE RETAIL PRICE OF UNLEADED GASOLINE

100%

Dobranshi M. , Nerudová D.

Ekonomický časopis (Journal of Economics)

2018

tom 66

nr 7

643 – 664

This paper researches the imposition of the Value Added Tax (VAT) on the excise-inclusive retail price of unleaded gasoline in the European Union countries. The issue of tax-on-tax arises when the excise duty is included into the VAT tax base. We analyse the tax burden shifting through the retail prices of gasoline in the context of tax collision between VAT and excise duty. The results show that VAT burden is over shifted toward the end-consumers through prices. Moreover, the tax interaction between VAT and the specific tax reduces the corrective effect of the excise duty imposed on the unleaded gasoline.