Details about Danuše Nerudová

Access statistics for papers by Danuše Nerudová.

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Short-id: pne185

Working Papers

2019

1. Policy Recommendations on the Gender Effects of Changes in Tax Bases, Rates, and Units. Results of Microsimulation Analyses for Six Selected EU Member Countries
   WIFO Working Papers, WIFO View citations (1)

2011

2. Taxing the financial sector in the European Union
   MENDELU Working Papers in Business and Economics, Mendel University in Brno, Faculty of Business and Economics
3. Transfer pricing at glass, porcelain and ceramic industry
   MENDELU Working Papers in Business and Economics, Mendel University in Brno, Faculty of Business and Economics

Journal Articles

2023

1. An alternative measure of profit shifting and corporate income tax losses
   Journal of Multinational Financial Management, 2023, 70-71 View citations (1)

2021

2. Návrh progresivního zdanění právnických osob v České republice a jeho zhodnocení
   (Proposal for Progressive Taxation of Corporate Entities in the Czech Republic and Its Evaluation)
   Politická ekonomie, 2021, 2021, (2), 145-169

2020

3. International tax planning within the structure of corporate entities owned by the shareholder‐individuals through Panama Papers destinations
   Development Policy Review, 2020, 38, (1), 124-139 View citations (2)
4. Profit shifting to onshore and offshore tax havens: the case of Visegrad countries
   Post-Communist Economies, 2020, 32, (7), 904-946 View citations (2)
5. Profit-shifting through Panama Papers destinations: a case study for the Czech Republic
   International Journal of Monetary Economics and Finance, 2020, 13, (3), 179-188

2019

6. (Gender-differentiated) Effects of Changes in Personal Income Taxation
   Intereconomics: Review of European Economic Policy, 2019, 54, (3), 146-154
7. About FairTax
   Intereconomics: Review of European Economic Policy, 2019, 54, (3), 133-133
8. Alternative method to measure the VAT gap in the EU: Stochastic tax frontier model approach
   PLOS ONE, 2019, 14, (1), 1-38 View citations (9)
9. Design and validation of a tax sustainability index
   European Journal of Operational Research, 2019, 278, (3), 916-926 View citations (5)
10. Profit shifting behaviour between sisters companies: the case of Czech Republic
    International Journal of Trade and Global Markets, 2019, 12, (3/4), 300-310 View citations (1)
11. Tax System Sustainability Evaluation: A Model for EU Countries
    Intereconomics: Review of European Economic Policy, 2019, 54, (3), 138-141 View citations (1)
12. The Impact of the Introduction of a CCCTB in the EU
    Intereconomics: Review of European Economic Policy, 2019, 54, (3), 160-165 View citations (1)

2018

13. Is the common (consolidated) corporate tax base a suitable solution for SMEs?
    International Journal of Trade and Global Markets, 2018, 11, (3), 200-212
14. Profit Shifting and the Tax Response of Multinational Banks in Eastern Europe
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2018, 66, (3), 729-736
15. The CCCTB Allocation Formula Game: The Performance of Economics Sectors
    Prague Economic Papers, 2018, 2018, (4), 427-448
16. Výnosový potenciál společného konsolidovaného korporátního základu daně v Evropské unii
    (Revenue Potential of the CCCTB in the European Union)
    Politická ekonomie, 2018, 2018, (1), 78-98

2017

17. Compliance Costs of Transfer Pricing in Case of SMEs: Czech Case
    European Financial and Accounting Journal, 2017, 2017, (1), 35-50 View citations (1)
18. EU Taxes for the EU Budget in the Light of Sustainability Orientation – a Survey
    Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), 2017, 237, (3), 163-189 View citations (7)
    Also in Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), 2017, 237, (3), 163-189 (2017) View citations (8)
19. Panelový regresní model: nástroj pro odhad obvyklé rentability tržeb pro účely převodních cen v kontextu malých a středních podniků
    (Panel Regression Model: A Tool for the Estimation of the Arm´s Length SME Profitability)
    Politická ekonomie, 2017, 2017, (4), 440-459
20. Profit-Shifting Activities in the Mining Sector: Evidence from the Czech Republic
    European Journal of Business Science and Technology, 2017, 3, (1), 5-12
21. Reform needs and options in the EU system of own resources
    Empirica, 2017, 44, (4), 609-613 View citations (2)
22. Safe harbours for intra-group loans in Eurozone: experience from selected countries
    International Journal of Monetary Economics and Finance, 2017, 10, (3/4), 341-352
23. Sustainability-oriented future EU funding: a financial transaction tax
    Empirica, 2017, 44, (4), 687-731 View citations (4)

2016

24. Návrh bezpečných přístavů v oblasti převodních cen pro malé a střední podniky
    (The Proposal of Safe Harbours in the Area of Transfer Prices for Small and Medium Sized Enterprises)
    Politická ekonomie, 2016, 2016, (5), 559-572
25. Policy Autonomy, Coordination or Harmonization in the Persistently Heterogeneous European Union?
    DANUBE: Law and Economics Review, 2016, (1), 53-71 View citations (1)

2015

26. Evaluation of Greenhouse Gas Emissions and Related Aspects: Case of the Czech Republic
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015, 63, (1), 281-292
27. Financial Transaction Tax: Determination of Economic Impact Under DSGE Model
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015, 63, (2), 627-637
28. Kvantifikace dopadů zavedení společného konsolidovaného základu daně v Evropské unii do celkového základu daně korporací vykazovaného v České republice
    (Quantification of the Impact on the Total Corporate Tax Basis in the Czech Republic Caused by the Common Consolidated Corporate Tax Base Implementation in EU28)
    Politická ekonomie, 2015, 2015, (4), 456-473
29. Sixth Method as a Simplified Measurement for SMEs?
    European Financial and Accounting Journal, 2015, 2015, (3), 45-61 View citations (1)
30. The Impact of the CCCTB Introduction on the Distribution of the Group Tax Bases Across the EU: The Study for the Czech Republic
    Prague Economic Papers, 2015, 2015, (6), 621-637
31. The Influence of Allocation Formula on Generation of Profit in Different Economy Sectors
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015, 63, (6), 1961-1967

2013

32. Taxing of financial sector as possible own resource of EU budget
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013, 61, (4), 1051-1060

2012

33. Biological assets reporting: Is the increase in value caused by the biological transformation revenue?
    Agricultural Economics, 2012, 58, (11), 520-532 View citations (3)
34. Common consolidated corporate tax base: grouping and consolidation
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012, 60, (2), 237-244 View citations (1)

2011

35. Financial sector taxation: Financial activities tax or financial transaction tax?
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011, 59, (2), 205-212
36. Transfer pricing in agricultural enterprises
    Agricultural Economics, 2011, 57, (7), 311-321

2010

37. The Possibility of Harmonization of Corporate Tax Base for SME in the European Union
    (Možnosti harmonizace korporátního základu daně pro SME v Evropské unii)
    Český finanční a účetní časopis, 2010, 2010, (1), 48-58

2009

38. The Relation between Financial Reporting Rules and Rules for Tax Base Determination
    (Vazba mezi pravidly účetního výkaznictví a pravidly pro stanovení základu daně)
    Český finanční a účetní časopis, 2009, 2009, (2), 46-56

2008

39. Consolidation under CCCTB system
    (Konsolidace v rámci systému společného konsolidovaného základu daně)
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2008, 56, (6), 181-188
40. Difference of application of VAT in EU member states during the supply of goods including installation
    (Diference aplikace DPH v zemích EU při dodání zboží včetně instalace)
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2008, 56, (3), 47-56
41. Empirical Study of Specific Value Added Tax Problems in Selected European Union Member States
    European Financial and Accounting Journal, 2008, 2008, (4), 70-91
42. Possible ways of corporate tax base harmonization in the European Union
    (Modely harmonizace daně z příjmů právnických osob v Evropské unii)
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2008, 56, (3), 139-146
43. Selected problems of value added tax application in the agricultural sector of the European Union internal market
    Agricultural Economics, 2008, 54, (1), 1-11
44. VAT in the frame of providing management services to the subsidiary in the selected EU member states
    Agricultural Economics, 2008, 54, (7), 333-342 View citations (3)

2007

45. Tax Competition in the European Union and Its Influence on the Shift in the Tax Burden
    (Daňová soutěž v Evropské měnové unii a její vliv na přesun daňového břemene)
    Český finanční a účetní časopis, 2007, 2007, (2), 55-72
46. Tax and legal aspects of Societas Cooperativa Europaea
    (Societas Cooperativa Europaea - daňové a právní aspekty)
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2007, 55, (6), 107-114
47. The empirical study of the tax competition in the European Union
    (Empirická analýza daňové soutěže v Evropské unii)
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2007, 55, (3), 75-84 View citations (1)

2005

48. Societas Europaea - tax and legal aspects
    (Societas Europaea - daňové a právní aspekty)
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2005, 53, (6), 119-128

2004

49. Tax competition and tax harmonization in the European Union
    (Daňová soutěž a daňová harmonizace v Evropské unii)
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2004, 52, (6), 135-144

Books

2022

1. New EU Own Resources: Possibilities and Limitations of Steering Effects and Sectoral Policy Co-benefits
   WIFO Studies, WIFO View citations (1)

2016

2. EU Taxes as Genuine Own Resource to Finance the EU Budget – Pros, Cons and Sustainability-oriented Criteria to Evaluate Potential Tax Candidates
   WIFO Studies, WIFO View citations (9)

2015

3. Policy Autonomy, Coordination or Harmonisation in the Persistently Heterogeneous European Union? WWWforEurope Working Paper No. 95
   WIFO Studies, WIFO View citations (1)

Edited books

2016

1. Competitiveness, Social Inclusion and Sustainability in a Diverse European Union
   Springer Books, Springer