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001-es BibID:	BIBFORM092843
Első szerző:	Török László (szakközgazdász)
Cím:	Corporate tax - a new paradigm is needed! II. : A new global value-added tax is needed instead of a corporate tax / László Török
Dátum:	2021
ISSN:	1588-9645
Megjegyzések:	The corporate tax system is easy to manipulate in modern economies, with high explicit and implicit costs required for any such system to be maintained. Attempts to reform the corporate tax system have been unsuccessful, with aggressive tax planning and tax evasion gaining ground at the international level. The source of constant conflicts between national tax administrations and companies is also the corporate tax base and tax accounting. Therefore, based on a new paradigm, I have developed a new corporate value-added tax, based on corporate adjusted sales, for global introduction. Revenues from this tax would replace general government revenues lost due to the abolition of corporate tax. Based on the GDP of the Member States of the European Union, I calculated the rate of the new tax for all Member States. In this study, I present in detail the mechanism of operation of the new tax, then describe the advantages of the introduction of the new tax compared to the corporate tax. Finally, I will thoroughly present how the taxation of dividends from company owners/shareholders would change if the new tax I planned were introduced and operated. This new type of taxation of dividends would, in my view, contribute more fairly to burden-sharing. Journal of Economic Literature (JEL) codes: C 53, E 62, H 24, K 34 Keywords: paradigm shift, corporate tax, new global tax, value-added
Tárgyszavak:	Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény hazai lapban folyóiratcikk Corporate Tax-Társasági Adó
Megjelenés:	Competitio. - 20 : 1-2/3 (2021), p. 1-17. -
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