Articles with "tax losses" as a keyword



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Impact of Aggressive Tax Planning on Collection of Income Tax on Legal Entities

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Published in 2020 at "Politicka Ekonomie"

DOI: 10.18267/j.polek.1264

Abstract: In this paper, estimates of tax losses as a result of aggressive tax planning are presented using two different methodological approaches. While the International Monetary Fund (IMF) methodology addresses profit shifting and corresponding tax losses… read more here.

Keywords: tax; methodology; tax planning; impact aggressive ... See more keywords