The effect of the formula apportionment of the common consolidated corporate tax base on tax revenue in the Slovak Republic
Year of publication: |
2013
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Authors: | Domonkos, Tomáš ; Domonkos, Štefan ; Dolinajcová, Miroslava ; Grisáková, Nora |
Published in: |
Ekonomický časopis : časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie. - Bratislava : Slovak Akad. Press, ISSN 0013-3035, ZDB-ID 715023-4. - Vol. 61.2013, 5, p. 453-467
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Subject: | Common Consolidated Corporate Tax Base (CCCTB) | tax revenues analyses | fiscal integration | Steuererhebungsverfahren | Taxation procedure | Steuereinnahmen | Tax revenue | EU-Staaten | EU countries | EU-Steuerrecht | EU tax law | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Konzernbesteuerung | Group taxation | Slowakei | Slovakia |
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