Profit Shifting and Tax Base Erosion: Case Studies of Post-Communist Countries - Couverture rigide

Couverture rigide

ISBN 10 : 3030749614 ISBN 13 : 9783030749613

Editeur : Springer Nature Switzerland AG, 2021

Synopsis

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.

A propos du livre

À propos de l'auteur

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.

Détails de l'édition

• Éditeur: Springer Nature Switzerland AG
• Date d'édition: 2021
• Langue: anglais
• ISBN 10: 3030749614
• ISBN 13: 9783030749613
• Reliure: Relié
• Nombre de pages: 246
• Éditeur: Nerudová Danuše, Pavel Jan
• Coordonnées du fabricant: Springer Nature Customer Service Center GmbH; ProductSafety@springernature.com; ; Europaplatz 3; Heidelberg; 69115; Allemagne