Český finanční a účetní časopis 2010(1):48-58 | DOI: 10.18267/j.cfuc.58

The Possibility of Harmonization of Corporate Tax Base for SME in the European Union

Danuše Nerudová
Doc. Ing. Danuše Nerudová, Ph.D. - vedoucí ústavu; Ústav účetnictví a daní, Provozně ekonomická fakulta, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno; <danuse.nerudova@mendelu.cz>.

The aim of the paper is to research the possibility of home state taxation system implementation as the unified system of SME taxation in the European Union and further to suggest the possible method of tax base allocation between the EU member states. The paper analyzes the possibility of home state taxation system introduction and call attention to the impacts on the tax revenues in EU member states. The research has revealed that there are nine European countries, in which even after the introduction of home state taxation system, the group taxation scheme would still be unavailable. At the end, the paper suggests to use allocation formula for the tax base allocation and suggest the concrete variables.

Keywords: Home State Taxation System; Small and medium sized enterprises; Allocation formula.
JEL classification: H20

Published: March 1, 2010  Show citation

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Nerudová, D. (2010). The Possibility of Harmonization of Corporate Tax Base for SME in the European Union. Czech Financial and Accounting Journal, 2010(1), 48-58. doi: 10.18267/j.cfuc.58
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