Czékus Ábel: Post-crisis trends in taxation - twilight or survival of the models?
![[thumbnail of proceedings_of_cepwtcd_2020_275-285.pdf]](http://acta.bibl.u-szeged.hu/style/images/fileicons/part.png) |
Cikk, tanulmány, mű
proceedings_of_cepwtcd_2020_275-285.pdf Download (453kB) |
Abstract
We examine corporate tax regulation of several Member States of the single market. The goal is to describe practices that considerably deviate from the mainstream in this regulatory field and potentially endanger the proper functioning of the single market. In particular, we focus on the conformity of the national legislation with the common competition policy providing a level playing field for doing business. Secondly, we desire to identify regulatory outputs that impede a deeper cooperation between the Member States. In our research we lean on the comparison of national particularities; we identify practices that make jurisdictions attractive for taxation purposes, especially regarding research and development. However, we acknowledge the considerable approximation of national legislations that has taken place in recent years and highlight the role of the European Commission in this process. Finally, we consider the taxation of dividends as this is the main income type serving repatriation.
| Item Type: | Conference or Workshop Item |
|---|---|
| Heading title: | Finance |
| Journal or Publication Title: | Proceedings of the Central European PhD Workshop on Technological Change and Development |
| Date: | 2020 |
| Volume: | 4 |
| ISBN: | 978-963-306-741-3 |
| Page Range: | pp. 275-285 |
| Language: | English |
| Publisher: | Faculty of Economics and Business Administration Doctoral School in Economics |
| Place of Publication: | Szeged |
| Event Title: | Central European PhD Workshop on Technological Change and Development |
| Event Type: | Conference |
| Event Location: | Szeged |
| Event Dates: | 2019. április |
| Related URLs: | https://acta.bibl.u-szeged.hu/77650/ |
| Uncontrolled Keywords: | Vállalatok - adózás |
| Additional Information: | Bibliogr.: p. 284-285. ; összefoglalás angol nyelven |
| Subjects: | 05. Social sciences 05. Social sciences > 05.02. Economics and business |
| Date Deposited: | 2022. Dec. 06. 11:29 |
| Last Modified: | 2022. Dec. 06. 11:29 |
| URI: | http://acta.bibl.u-szeged.hu/id/eprint/77665 |
Actions (login required)
 |
View Item |
