the influence of allocation formula on generation of profit in different economy sectors

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ID: 169247
2015
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Abstract
The mechanism for the distribution of the Common Consolidated Corporate Tax Base will be based on three macroeconomics factors which are considered to be the main indicators of generated profit/loss. The paper analyzes the explanatory power of proposed allocation formula for the distribution of the Common Consolidated Corporate Tax Base with respect to the sector of economic activity from the perspective of the Czech independent enterprises. The research is based on the comparison of the coefficients of determination indicating the proportion of explained variability of proposed multiple regression models. The paper concludes that the proportion of explained profitability by the allocation formula factors as are defined by the Common Consolidated Corporate Tax Base Draft Directive may differ up to 34% with regard to the sector of economic activity classified by NACE classification.
Reference Key
krchniv2015actathe Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors ;Kateřina Krchnivá;Danuše Nerudová
Journal Talanta
Year 2015
DOI
10.11118/actaun201563061961
URL
https://acta.mendelu.cz/63/6/1961/
Keywords Keywords not found

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