Język Polski
English
Data publikacji
:
2017-12-30
Fiscal Stability through Tax Harmonization - the Concept of CCCTB in the European Union
Tina Hubert
Abstrakt
In the field of tax harmonization, a proposal for the harmonization of corporate tax systems was formulated as early as 1975, but it could not be adopted, since it did not provide for a harmonization of the tax profit rules. At this point, the CCCTB proposal from 2011 and the amendment proposal based on it from 2016 - that is, almost 36 years and 41 years later - are re-established. However, no "full harmonization" is being pursued and no fully compulsory application of the now two-step CCCTB concept is to be introduced. It is unlikely that the concept will be unanimously adopted and implemented by all 28 EU Member States. One major reason for this is certainly the fact that the new (as well as the old) proposal only contributes to a so-called "partial harmonization" and thus, in effect, counteracts itself. Only a fully harmonized EU corporation tax could ultimately ensure that the fundamental principle of tax law - the principle of fiscal justice - and the closely connected fiscal principle as well as the efficiency principle can be met. If taxation takes place in this sense, distortions of economic decisions, aggressive tax planning and double taxation and/or non-taxation can be avoided and the tax revenues for the tax administration can be kept stable.(original abstract)Słowa kluczowe:
Stabilność fiskalna, Harmonizacja, Podatki, Wspólna Skonsolidowana Korporacyjna Podstawa OpodatkowaniaSzczegóły
Bibliografia
Statystyki
Autorzy
Zasady cytowania
Hubert, T. (2017). Fiscal Stability through Tax Harmonization - the Concept of CCCTB in the European Union. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 77(6). Pobrano z https://journals.wsb.poznan.pl/index.php/znwsb/article/view/786