Searching for Similarities in EU Corporate Income Taxes for their Harmonization

• Autorzy: Edyta Małecka-Ziembińska , Anna Siwiec
• Języki publikacji: EN

Abstrakty

EN

The purpose of this paper is to answer the question whether, despite the differentiation of the corporate income tax in the European Union, there are similarity patterns allowing for the harmonization of the bases of this tax. The analysed CIT static data both quantitative and qualitative concerns the years 2018 and 2020. The method of hierarchical cluster analysis allowed a grouping of EU countries according to their similarities. It also indicated the greatest tax differences between EU member states. In turn the affinity analysis made it possible to distinguish groups of countries which are similar in terms of CIT with the simultaneous identification of a pattern. Results show that despite significant differences in tax rates some EU states show convergence in tax bases. The geographical criterion still plays an important role in determining CIT structure and tax incentives are one of the tools that may be used in the approximation of the bases.(original abstract)

Słowa kluczowe

EN

Income tax; Corporate income tax; Taxes; Income; Financial integration

PL

Podatek dochodowy; Podatek dochodowy od osób prawnych; Podatki; Dochody; Integracja finansowa

• Czasopismo: Economics and Business Review
• Rocznik: 2020
• Tom: 6 (20)
• Numer: nr 4
• Strony: 72--94

Twórcy

autor

Edyta Małecka-Ziembińska

• Poznań University of Economics and Business, Poland

autor

Anna Siwiec

• Poznań University of Economics and Business, Poland

Bibliografia

• Baldwin, R. & Krugman, P. (2004). Agglomeration, integration and tax harmonisation. European Economic Review, 48(1), 1-23.
• Barry, F. (2010). The case against corporation tax harmonisation and tax-base consolidation: A view from Ireland, 2010. Retrieved from https://doi.org/10.1177/1024258909357879.
• Bettendorf, L., Devereux, M., Horst, A., Loretz, S., Mooij, R., Jacobs, B., & Wasmer, E. (2010). Corporate tax harmonization in the EU (with discussion). Economic Policy, 25(63), 537-590.
• Bolkestein, F. (2000). Taxation and competition: The realization of the internal market. European Taxation, 40(9), 401-406.
• Broll, U., Kemnitz, A., & Mukherjee, V. (2019). Globalization, inequality and economic policy. Economics and Business Review, 5(1), 3-11.
• Bustos-Contell, E., Climent-Serrano, S., & Labatut-Serer, G. (2020). Tax incentives: An effective mechanism to achieve EU harmonization?. Journal of Business Accounting and Finance Perspectives, 2, 1-13.
• Clifford, S. (2019). Taxing multinationals beyond borders: Financial and locational responses to CFC rules. Journal of Public Economics, 173, 44-71.
• Council of the European Union. (1997). Conclusions of the ECOFIN Council Meeting on 1 December 1997 concerning taxation policy, 98/C/2/01. Retrieved December 5, 2020 from https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/ documents/coc_en.pdf.
• Commission de la Communauté Économique Européenne. (1962). Rapport du Comité Fiscal et Financier. Retrieved December 5, 2020 from http://aei.pitt.edu/33686/1/ A220.pdf.
• Commission of the European Communities. Towards tax co-ordination in the European Union. Retrieved December 5, 2020 from https://eur-lex.europa.eu/legal-content/ EN/TXT/PDF/?uri=CELEX:51997DC0495&from=EN.
• Commission of the European Communities. (1970). Corporation tax and the individual income tax in the European Communities, 1970/15.
• Communication from the Commission to the European Parliament, the European Council and the Council of 15 January 2019. Towards a more efficient and democratic decision making in EU tax policy (COM(2019) 0008).
• Devereux, M. & Loretz, S. (2010). Evaluating neutrality properties of corporate tax reforms. Oxford: Oxford University Centre for Business Taxation.
• Dosser, D. (1973). British taxation and the common market. London: Charles Knight.
• European Commission. DG Taxation and Customs Union, based on Eurostat data. retrieved from https://ec.europa.eu/taxation_customs/business/economic-analysistaxation/data-taxation_en.
• European Commission. (2016). Impact assessment accompanying the document. Proposals for a Council Directive on a Common Corporate Tax Base and a Common Consolidated Corporate Tax Base (CCCTB).
• European Commission. (2018). Tax policies in the European Union Survey. Retrieved from https://ec.europa.eu/taxation_customs/sites/taxation/files/tax_policies_survey_2018.pdf.
• Galili, T. (2015). Dendextend: an R package for visualizing, adjusting, and comparing trees of hierarchical clustering. Bioinformatics. doi:10.1093/bioinformatics/btv428.
• Hahsler, M., Gruen, B., & Hornik, K. (2005). arules-A computational environment for mining association rules and frequent item sets. Journal of Statistical Software, 14(15), 1-25. doi:10.18637/jss.v014.i15.
• International Monetary Fund. (2018). Junji Ueda, Estimating the Corporate Income Tax Gap: The RA-GAP. Retrieved from https://www.imf.org/en/Publications/ TNM/Issues/2018/09/12/Estimating-the-Corporate-Income-Tax-Gap-The-RAGAP-Methodology-4589.
• James, S. & Oats, L. (1998). Tax harmonisation and the case of corporate taxation. Revenue Law Journal, 8.
• Korečko, J. & Ondrijová, I. (2019). Analysis of the selected indicators of the tax burden on entrepreneurs in the EU. doi:https://doi.org/10.31410/ITEMA.S.P.2019.45.
• Lukáčová, M., Korečko, J., Jenčová, S., & Jusková, M. (2020). Analysis of selected indicators of tax competition and tax harmonization in the EU. Entrepreneurship and Sustainability Issues, 8(1), 123-137. Retrieved from http://doi.org/10.9770/ jesi.2020.8.1(8).
• Małecka-Ziembińska, E. (2010). Wybrane zagadnienia konkurencji podatkowej oraz ich egzemplifikacja na przykładzie podatku dochodowego od osób fizycznych. In T. Juja (Ed.), Dylematy i wyzwania finansów publicznych (pp. 451-467). Zeszyty Naukowe Uniwersytetu Ekonomicznego w Poznaniu, 141.
• Mooij, R. & Ederveen, S. (2003). Taxation and foreign direct investment: A synthesis of empirical research. International Tax and Public Finance, 10, 673-693. Mooij, R., Liu, L., & Prihardini, D. (2019). An assessment of global formula apportionment. (IMF Working Paper).
• Pîrvu, D. (2012). Corporate income tax harmonization in the European Union. London: Macmillan.
• Prest, A. (1979). Fiscal policy. In P. Coffey (Ed.), Economic policies of the common market (pp. 69-97). London: Macmillan.
• R Core Team. (2020). R: A language and environment for statistical computing. R Foundation for Statistical Computing. Vienna. Retrieved October, 2020 from http://www.R-project.org/.
• Ruding Report. (1992). Report of the Committee of Independent Experts on Company Taxation.
• Šimková, N. (2015). The hierarchical clustering of tax burden in the EU27. Journal of Competitiveness, 7(3), 95-109.
• Sinn, H. (1990). Tax harmonization and tax competition in Europe. European Economic Review, 34, 489-504.
• Sørensen, P. (2004). Company tax reform in the European Union. International Tax and Public Finance, (11), 91-115.
• Tulai, C. & Serbu, S. (2005). Comparative taxation and fiscal harmonization. Cluj- -Napoca: Casa Cărții de Știință.
• Van der Hoek, P. (2003). Tax harmonization and competition in the European Union. eJournal of Tax Research, 1(1), 19-36.

Identyfikatory

DOI

10.18559/ebr.2020.4.5