Alternatyvios pelno apmokestinimo sistemos Europos Sąjungoje analizė
Recenzentas / Rewiewer | |
Jasilionienė, Regina | Darbo gynimo komisijos pirmininkas / Thesis Defence Board Chairman |
Darbo gynimo komisijos narys / Thesis Defence Board Member | |
Darbo gynimo komisijos narys / Thesis Defence Board Member | |
Darbo gynimo komisijos narys / Thesis Defence Board Member | |
Darbo gynimo komisijos narys / Thesis Defence Board Member | |
Darbo gynimo komisijos narys / Thesis Defence Board Member |
Magistro baigiamajame darbe išanalizuoti bendrovių apmokestinimo sistemos Europos Sąjungoje teoriniai aspektai ir atsižvelgiant į nustatytus ekonominius neatitikimus sukurtas alternatyvus bendrovių apmokestinimo sistemos modelis. Pirmoje darbo dalyje nagrinėjamos pelno apmokestinimo Europos Sąjungoje problemos, atsirandančios dėl mokesčių konkurencijos ir kapitalo mobilumo. Antroje darbo dalyje analizuojamas bazinis alternatyvios pelno apmokestinimo sistemos modelis, apmokestinamasis vienetas ir optimalus apmokestinamosios bazės paskirstymo mechanizmas. Trečioje dalyje išsamiai analizuojamos alternatyvios apmokestinamosios bazės ir jų pritaikymo galimybės bei įvertinama pasirinkta optimali apmokestinimo bazė. Ketvirtoje dalyje įvertinami nagrinėti apmokestinimo sistemos elementai ir sukuriamas alternatyvus bendrovių apmokestinimo Europos Sąjungoje modelis. Darbo pabaigoje suformuluotos magistro baigiamojo darbo išvados ir siūlymai.
In the master thesis theoretical aspects of European Union corporate income tax system is analysed and based on established distortions, alternative corporate income tax system model is created. In the first part problems of current corporate income tax system are analysed which were caused by tax competition and capital mobility. In the second part of the thesis basic alternative model of common consolidated corporate income tax base is assessed and optimal taxable entity and tax base distribution between European Union countries are analysed. In the third part alternative income tax base systems and their practical application possibilities are comprehensively analysed and selected tax base is assessed. In the fourth part examined elements of income tax system are assessed and alternative corporate income tax system model in European Unions is created. At the end of the master thesis conclusions and recommendations are drafted.