Český finanční a účetní časopis 2024(1):35-46 | DOI: 10.18267/j.cfuc.586

Impact of the ATAD Directive on corporate tax revenues in the EU

Petimat Muzaeva

Vysoká škola ekonomická v Praze, Fakulta financí a účetnictví, katedra veřejných financí, Praha

The article focuses on the reasons for the adoption and implementation of the ATAD. The main objective of the article is then to analyse the impact of this directive on corporate tax revenues in the European Union. The analysis was conducted using the statistical method of the test of the consistency of means, which is a method that allows two samples to be compared with each other, and the years examined were 2018 and 2021. For the international comparison of corporate tax revenues, two indicators are used, namely the corporate tax quota and the share of corporate tax on total tax revenues, and both of these indicators were used for the analysis. In the case of the test carried out using the corporate tax quota indicator, the impact of the introduction of the ATAD on corporate tax revenues in the EU was not demonstrated. The test using the indicator for the share of corporate tax in total tax revenue also failed to show an effect of the introduction of ATAD on EU corporate tax revenue. Using the statistical method of the test of the consistency of means, the effect of ATAD on EU corporate tax revenue was not proven.

Keywords: Aggressive tax planning; Corporate taxation; ATAD directive; Mean value consistency test; Paired t-test

JEL classification: H2, H25, H26

Received: October 13, 2023; Revised: December 14, 2023; Accepted: January 5, 2024; Published: February 24, 2024  Show citation