Matches in SemOpenAlex for { <https://semopenalex.org/work/W2901001065> ?p ?o ?g. }
Showing items 1 to 69 of
69
with 100 items per page.
- W2901001065 endingPage "98" @default.
- W2901001065 startingPage "78" @default.
- W2901001065 abstract "The non-existence of a link between reaching smart, sustainable and inclusive growth and the EU budget is resulting in the existence of sustainability gaps in the European Union. This research reveals that the introduction of the Common (Consolidated) Corporate Tax Base (hereinafter as C(C)CTB) could be an important contribution to close the existing sustainability gaps. To research the revenue potential of the C(C)CTB, a model based on a remittance system was designed. The system expects the replacement of the VAT-based own resource (resp. GNI-based own resource) through the transfer of a part of the corporate tax revenues from the C(C)CTB raised on the national level to the EU budget. The results of the research show that the C(C)CTB-based own resource would be able to fully replace the VAT-based own resource, with the only exception of Cyprus. However, the C(C)CTB-based own resource cannot be considered to be a sufficient resource to fully replace the GNI-base own resource." @default.
- W2901001065 created "2018-11-29" @default.
- W2901001065 creator A5041829670 @default.
- W2901001065 creator A5042342810 @default.
- W2901001065 date "2018-01-01" @default.
- W2901001065 modified "2023-09-24" @default.
- W2901001065 title "Výnosový potenciál společného konsolidovaného korporátního základu daně v Evropské unii [Revenue Potential of the CCCTB in the European Union]" @default.
- W2901001065 hasPublicationYear "2018" @default.
- W2901001065 type Work @default.
- W2901001065 sameAs 2901001065 @default.
- W2901001065 citedByCount "0" @default.
- W2901001065 crossrefType "posted-content" @default.
- W2901001065 hasAuthorship W2901001065A5041829670 @default.
- W2901001065 hasAuthorship W2901001065A5042342810 @default.
- W2901001065 hasConcept C121955636 @default.
- W2901001065 hasConcept C144133560 @default.
- W2901001065 hasConcept C155202549 @default.
- W2901001065 hasConcept C178550888 @default.
- W2901001065 hasConcept C18903297 @default.
- W2901001065 hasConcept C195487862 @default.
- W2901001065 hasConcept C206345919 @default.
- W2901001065 hasConcept C2910001868 @default.
- W2901001065 hasConcept C31258907 @default.
- W2901001065 hasConcept C41008148 @default.
- W2901001065 hasConcept C66204764 @default.
- W2901001065 hasConcept C86803240 @default.
- W2901001065 hasConceptScore W2901001065C121955636 @default.
- W2901001065 hasConceptScore W2901001065C144133560 @default.
- W2901001065 hasConceptScore W2901001065C155202549 @default.
- W2901001065 hasConceptScore W2901001065C178550888 @default.
- W2901001065 hasConceptScore W2901001065C18903297 @default.
- W2901001065 hasConceptScore W2901001065C195487862 @default.
- W2901001065 hasConceptScore W2901001065C206345919 @default.
- W2901001065 hasConceptScore W2901001065C2910001868 @default.
- W2901001065 hasConceptScore W2901001065C31258907 @default.
- W2901001065 hasConceptScore W2901001065C41008148 @default.
- W2901001065 hasConceptScore W2901001065C66204764 @default.
- W2901001065 hasConceptScore W2901001065C86803240 @default.
- W2901001065 hasIssue "1" @default.
- W2901001065 hasLocation W29010010651 @default.
- W2901001065 hasOpenAccess W2901001065 @default.
- W2901001065 hasPrimaryLocation W29010010651 @default.
- W2901001065 hasRelatedWork W1521120195 @default.
- W2901001065 hasRelatedWork W1552194052 @default.
- W2901001065 hasRelatedWork W1785348865 @default.
- W2901001065 hasRelatedWork W2027218502 @default.
- W2901001065 hasRelatedWork W2123074221 @default.
- W2901001065 hasRelatedWork W2344013509 @default.
- W2901001065 hasRelatedWork W2484081935 @default.
- W2901001065 hasRelatedWork W2495159186 @default.
- W2901001065 hasRelatedWork W2562820649 @default.
- W2901001065 hasRelatedWork W264821079 @default.
- W2901001065 hasRelatedWork W2743485310 @default.
- W2901001065 hasRelatedWork W2888207442 @default.
- W2901001065 hasRelatedWork W2946964646 @default.
- W2901001065 hasRelatedWork W2992150213 @default.
- W2901001065 hasRelatedWork W3100027207 @default.
- W2901001065 hasRelatedWork W3123508936 @default.
- W2901001065 hasRelatedWork W3125703505 @default.
- W2901001065 hasRelatedWork W3134819403 @default.
- W2901001065 hasRelatedWork W3152165022 @default.
- W2901001065 hasRelatedWork W3186241776 @default.
- W2901001065 hasVolume "2018" @default.
- W2901001065 isParatext "false" @default.
- W2901001065 isRetracted "false" @default.
- W2901001065 magId "2901001065" @default.
- W2901001065 workType "article" @default.