How Much in Taxes Do Multinational Enterprises Pay?
|Author:||Bc. Tomáš Boukal|
|Year:||2021 - winter|
|Leaders:|| doc. Petr Janský Ph.D.
|Work type:|| Bachelors
|Awards and prizes:|
|Abstract:||Taxation of multinational enterprises accounts for a significant portion of government
revenues. These revenues are however negatively affected by the tax behavior of many
multinational groups which shift significant part of their profits to tax haven countries. The
prevailing body of the literature on this topic has focused on the quantification of shifted profits
and the resulting tax losses. Thus, the question of how much multinational enterprises do pay
on taxes has remained unanswered. This has changed with the recent publications of Bolwijn
et al. (2018) and Tørsløv et al. (2018). The aim of this thesis is to discuss their methodologies,
apply them and present the amount of taxes paid by foreign affiliates of multinationals in
individual countries. We express the results as a portion of GDP to enable cross-country
comparison and put them in contrast to the estimates of tax losses from profit shifting