Contributions to Finance and Accounting
cover

Profit Shifting and Tax Base Erosion

Case Studies of Post-Communist Countries

Editors: Nerudova, Danuse, Pavel, Jan (Eds.)

  • Explains how profit shifting and tax base erosion can be measured from the micro and macro perspective
  • Includes a chapter on economic and tax policies in the 21st century and on tools to help eliminate profit shifting and tax base erosion
  • Helps readers understand how to achieve fairer corporate taxation
see more benefits

Buy this book

eBook 74,89 €
price for Spain (gross)
  • The eBook version of this title will be available soon
  • Due: July 12, 2021
  • ISBN 978-3-030-74962-0
  • Digitally watermarked, DRM-free
  • Included format:
  • ebooks can be used on all reading devices
Hardcover 93,59 €
price for Spain (gross)
  • Due: July 12, 2021
  • ISBN 978-3-030-74961-3
  • Free shipping for individuals worldwide
  • Institutional customers should get in touch with their account manager
  • Covid-19 shipping restrictions
  • The final prices may differ from the prices shown due to specifics of VAT rules
About this book

This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement. Firstly, it explains the relevance of the issue at hand – profit shifting and base erosion in the context of the 21st century. In turn, the book provides a comprehensive analysis of available techniques for the identification and measurement of profit shifting and base erosion, which adopt both the macro and micro perspective. It also provides examples from selected post-communist countries now in the EU, including the Czech Republic, Poland and Hungary. Concrete recommendations for economic policy round out the coverage.

About the authors

Danuše Nerudová 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.

 

Buy this book

eBook 74,89 €
price for Spain (gross)
  • The eBook version of this title will be available soon
  • Due: July 12, 2021
  • ISBN 978-3-030-74962-0
  • Digitally watermarked, DRM-free
  • Included format:
  • ebooks can be used on all reading devices
Hardcover 93,59 €
price for Spain (gross)
  • Due: July 12, 2021
  • ISBN 978-3-030-74961-3
  • Free shipping for individuals worldwide
  • Institutional customers should get in touch with their account manager
  • Covid-19 shipping restrictions
  • The final prices may differ from the prices shown due to specifics of VAT rules
Loading...

Services for this Book

Recommended for you

Loading...

Bibliographic Information

Bibliographic Information
Book Title
Profit Shifting and Tax Base Erosion
Book Subtitle
Case Studies of Post-Communist Countries
Editors
  • Danuse Nerudova
  • Jan Pavel
Series Title
Contributions to Finance and Accounting
Copyright
2021
Publisher
Springer International Publishing
Copyright Holder
The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG
eBook ISBN
978-3-030-74962-0
DOI
10.1007/978-3-030-74962-0
Hardcover ISBN
978-3-030-74961-3
Series ISSN
2730-6038
Edition Number
1
Number of Pages
X, 226
Number of Illustrations
19 illustrations in colour
Topics