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Sustainability-oriented Future EU Funding: The case of a C(C)CTB
Mendel University in Brno. (FairTax)
Mendel University in Brno. (FairTax)
Mendel University in Brno. (FairTax)
2016 (English)Report (Refereed)
Abstract [en]

One of the most serious criticisms of the status quo with respect to the EU budget represents the lack of a link between the EU policy and the system of own resources. Strengthening the link between reaching smart, sustainable and inclusive growth and the EU system of own resources by introducing tax-based own resources could contribute to decrease the existing sustainability gaps in taxation in the European Union. This research demonstrates that the introduction of the Common (Consolidated) Corporate Tax Base (hereinafter as C(C)CTB) could be an important contribution to close the existing sustainability gaps in tax regimes in the EU. To research the revenue potential of the C(C)CTB, a model based on a remittance system was designed. The system foresees the replacement of the VAT-based own resource (resp. GNI-based own resource) through the transfer of a part of the corporate tax revenues based on the C(C)CTB raised on the national level to the EU budget. The results of the research show that the C(C)CTB-based own resource would be able to fully replace the VAT-based own resource, with the only exception of Cyprus. However, the C(C)CTB-based own resource cannot be considered to be a sufficient resource to fully replace the GNI-base own resource. Therefore, we recommend C(C)CTB only in connection with the replacement of the VAT-based own resource.

Place, publisher, year, edition, pages
Umeå: Umeå Universitet , 2016. , 36 p.
FairTax: Working Paper Series, 04
Keyword [en]
Sustainability, EU system of own resources, CCCTB, European Union, budget
National Category
Law and Society
Research subject
URN: urn:nbn:se:umu:diva-127220OAI: diva2:1044413
EU, Horizon 2020, 649439
Available from: 2016-11-03 Created: 2016-11-03 Last updated: 2016-11-17Bibliographically approved

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