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- W2270339286 abstract "The mechanism for the distribution of the Common Consolidated Corporate Tax Base will be based on three macroeconomics factors which are considered to be the main indicators of generated profit/loss. The paper analyzes the explanatory power of proposed allocation formula for the distribution of the Common Consolidated Corporate Tax Base with respect to the sector of economic activity from the perspective of the Czech independent enterprises. The research is based on the comparison of the coefficients of determination indicating the proportion of explained variability of proposed multiple regression models. The paper concludes that the proportion of explained profitability by the allocation formula factors as are defined by the Common Consolidated Corporate Tax Base Draft Directive may differ up to 34% with regard to the sector of economic activity classified by NACE classification." @default.
- W2270339286 created "2016-06-24" @default.
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- W2270339286 date "2016-01-01" @default.
- W2270339286 modified "2023-10-16" @default.
- W2270339286 title "The Influence of Allocation Formula on Generation of Profit in Different Economy Sectors" @default.
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- W2270339286 doi "https://doi.org/10.11118/actaun201563061961" @default.
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