Contributions to Finance and Accounting: Case Studies of Post-Communist Countries

Nerudová, Danuše; Pavel, Jan

This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement. Firstly, it explains the relevance of the issue at hand – profit shifting and base erosion in the context of the 21^st century. In turn, the book provides a comprehensive analysis of available techniques for the identification and measurement of profit shifting and base erosion, which adopt both the macro and micro perspective. It also provides examples from selected post-communist countries now in the EU, including the Czech Republic, Poland and Hungary. Concrete recommendations for economic policy round out the coverage.

Details

Published by: Springer

Publication Date: 2021-07-15

Format: Hardcover

ISBN-13: 9783030749613

DOI: 10.1007/978-3-030-74962-0

Dimensions: 235cm x155cm

Pages: 227