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Estimating the Costs of International Corporate Tax Avoidance: The Case of the Czech Republic

Petr Janský ()

No 2016/21, Working Papers IES from Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies

Abstract: International corporate tax avoidance by multinational enterprises likely lowers the Czech Republic's corporate income tax revenue, but it is not clear by how much. To clarify this I first review existing estimates of the costs of international corporate tax avoidance to government revenue worldwide. I then discuss research and revenue estimates relevant for the Czech Republic and develop a few new ones, albeit only illustrative. None of the existing research focused on the Czech Republic nor the five recent international studies I examine provide reliable estimates for the Czech Republic. The extrapolations from these studies result into a range from 6 to 57 billion CZK (4-38 % of current corporate income tax revenue) with a median of 15 billion CZK (10 %) in annual corporate income tax revenue loss. This scale is comparable with the responses of 35 Czech experts with a median of 20 billion CZK (13 %). I conclude with a discussion of these rough estimates as well as questions for further research and policy recommendations.

Keywords: corporate income tax; international taxation; tax avoidance; BEPS; Czech Republic (search for similar items in EconPapers)
JEL-codes: F23 H25 H26 O19 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-pbe and nep-tra
Date: 2016-11, Revised 2016-11
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