Browsing by Author "Nerudová, Danuše"
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Future EU Funding: a Case of Lump-Sum Tax
Dobranschi, Marian; Nerudová, Danuše; Solilová, Veronika (Kaunas University of Technology, 2017)This paper is concerned with the EU financing reform, where the lump-sum tax is considered as an alternative source of revenue. The purpose of this study stems out of the current debate related to the EU budget reform, ... -
Profit shifting and the tax response of multinational banks in eastern Europe
Anarfi, Daniel; Nerudová, Danuše (Mendelova univerzita v Brně, 2018)The aim of the paper is to measure the amount of profit shifting within the banking sector in Eastern European countries. The paper uses firm-level bank data from the Bankscope database of multinational subsidiary banks ...