ABOUT COMMON CONSOLIDATED CORPORATE TAX BASE AND ITS POSSIBLE EFFECTS ON EU MEMBER STATES

Nicoleta Mihaila ()
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Nicoleta Mihaila: ”Victor Slavescu” Financial and Monetary Research Center, Romanian Academy, Romania

Contemporary Economy Journal, 2018, vol. 3, issue 4, 104-113

Abstract: The current lack of coordination among EU Member States regarding the tax system creates difficulties for companies operating within the European Union, as they face 28 different income tax bases, determining significant costs to ensure administrative compliance, with negative effect on European competitiveness. Therefore, a new approach related to the taxation of companies in EU is necessary to achieve the objective of more equitable and efficient taxation in European countries and to effectively combat tax evasion, namely the introduction of a Common Consolidated Corporate Tax Base (CCCTB). In our paper we present the basic notion of common consolidated corporate tax base and present some of its effects in the EU countries, including Romania. In our approach, we use a descriptive methodology, using informational sources from the national and international literature.

Keywords: companies; common consolidated corporate tax base; corporate tax; EU countries (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:brc:brccej:v:3:y:2018:i:4:p:104-113

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