Overview
- 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
Part of the book series: Contributions to Finance and Accounting (CFA)
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Table of contents (7 chapters)
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Front Matter
Keywords
About this book
Editors and Affiliations
About the editors
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.
Bibliographic Information
Book Title: Profit Shifting and Tax Base Erosion
Book Subtitle: Case Studies of Post-Communist Countries
Editors: Danuše Nerudová, Jan Pavel
Series Title: Contributions to Finance and Accounting
DOI: https://doi.org/10.1007/978-3-030-74962-0
Publisher: Springer Cham
eBook Packages: Economics and Finance, Economics and Finance (R0)
Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2021
Hardcover ISBN: 978-3-030-74961-3Published: 15 July 2021
Softcover ISBN: 978-3-030-74964-4Published: 15 July 2022
eBook ISBN: 978-3-030-74962-0Published: 14 July 2021
Series ISSN: 2730-6038
Series E-ISSN: 2730-6046
Edition Number: 1
Number of Pages: XIX, 227
Number of Illustrations: 7 b/w illustrations, 23 illustrations in colour
Topics: Public Finance, Public Policy, Accounting/Auditing