Please use this identifier to cite or link to this item:https://hdl.handle.net/20.500.12259/100172
Full metadata record
DC FieldValueLanguage
dc.contributor.authorKundelis, Egidijus-
dc.contributor.authorLegenzova, Renata-
dc.coverage.spatialPL-
dc.date.accessioned2019-09-04T20:32:45Z-
dc.date.available2019-09-04T20:32:45Z-
dc.date.issued2019-
dc.identifier.issn1689765X-
dc.identifier.otherVDU02-000060369-
dc.identifier.urihttp://economic-research.pl/Journals/index.php/eq/article/view/1595/1511-
dc.identifier.urihttps://www.vdu.lt/cris/bitstream/20.500.12259/100172/2/ISSN2353-3293_2019_V_14_2.PG_277-293.pdf-
dc.identifier.urihttps://hdl.handle.net/20.500.12259/100172-
dc.identifier.urihttps://doi.org/10.24136/eq.2019.013-
dc.description.abstractResearch background: The problem of base erosion and profit shifting by multi-national corporations has been debated from different perspectives because of its multiple impact on the key actors in the economy. Studies refer to its positive impact on companies via corporate taxes saved, but its negative impact on governments via reduced tax collection. A number of empirical studies conducted in different countries support the substantial BEPS impact on company performance, but report differences in its magnitude. Other authors claim that, despite a wide range of tax avoidance opportunities available, tax avoidance is limited due to institutional measures imposed (tax audits, penalties for non-compliance) and high implementation costs. A majority of the previous empirical research covered large countries (USA, Germany) or regions (e.g. Europe), but there is a gap in the re-search assessing the BEPS impact on multinational corporations’ subsidiaries’ performance in countries with lower corporate income tax rates such as the Baltic countries. Purpose of the article: To assess the impact of base erosion and profit shifting on multinational corporations’ subsidiaries’ performance in the Baltic countries.[...]en
dc.description.sponsorshipEkonomikos ir vadybos fakultetas-
dc.description.sponsorshipFinansų katedra-
dc.description.sponsorshipISM Vadybos ir ekonomikos universitetas-
dc.description.sponsorshipVytauto Didžiojo universitetas-
dc.format.extentp. 277-293-
dc.language.isoen-
dc.relation.ispartofEquilibrium: quarterly journal of economics and economic policy. Torun : Uniwersytet Mikolaja Kopernika, 2019, Vol. 14, iss. 2-
dc.relation.isreferencedbyEmerging Sources Citation Index (Web of Science)-
dc.relation.isreferencedbyAcademic Search Premier (EBSCO)-
dc.rightshttps://creativecommons.org/licenses/by/4.0/-
dc.subjectBEPSen
dc.subjectTax avoidanceen
dc.subjectCompany performanceen
dc.subjectBaltic countriesen
dc.subject.otherSociologija / Sociology (S005)-
dc.titleAssessing impact of base erosion and profit shifting on performance of subsidiaries of multinational corporations in Baltic countriesen
dc.typeStraipsnis Clarivate Analytics Web of Science ar/ir Scopus / Article in Clarivate Analytics Web of Science or / and Scopus (S1)-
dc.identifier.doihttps://doi.org/10.24136/ eq.2019.013-
dcterms.bibliographicCitation24-
dc.date.updated2019-09-09T09:34Z-
local.object{"source": {"code": "vdu", "handle": "60369"}, "publisher": {"name": "Uniwersytet Mikolaja Kopernika", "list": false}, "db": {"clarivate": true, "scopus": false, "list": true}, "issn": ["1689-765X"], "doi": "10.24136/ eq.2019.013", "code": "S1", "subject": ["S005"], "url": ["https://www.vdu.lt/cris/bitstream/20.500.12259/100172/2/ISSN2353-3293_2019_V_14_2.PG_277-293.pdf", "https://hdl.handle.net/20.500.12259/100172", "https://doi.org/10.24136/eq.2019.013"], "country": "PL", "language": "en", "area": "S", "original": true, "pages": 17, "sheets": 1.214, "timestamp": "20190909093447.0", "account": {"year": 2019, "late": false}, "na": 2, "nip": 0, "affiliation": [{"contribution": 0.5, "aip": 1, "country": ["LT"], "rel": "aut", "org": [{"create": false, "contribution": 0.5, "name": "ISM Vadybos ir ekonomikos universitetas", "id": "111963319"}], "id": "373DCCD9323C19EAB4D6BEA53F8D54D1", "lname": "Kundelis", "fname": "Egidijus", "status": "0", "name": "Kundelis, Egidijus"}, {"contribution": 0.5, "aip": 1, "country": ["LT"], "rel": "aut", "org": [{"create": true, "contribution": 0.5, "name": "Vytauto Didžiojo universitetas", "id": "111950396", "level": "0", "type": "uni", "research": "1", "status": "1", "unit": {"name": "Ekonomikos ir vadybos fakultetas", "id": "02", "level": "2", "type": "fak", "research": "1", "status": "1", "unit": {"name": "Finansų katedra", "id": "0204", "level": "3", "type": "kat", "research": "1", "status": "1"}}}], "id": "BF2C8A79068BC807041944E42EC28975", "lname": "Legenzova", "fname": "Renata", "status": "1", "orcid": "0000-0002-5987-033X", "name": "Legenzova, Renata"}]}-
local.typeS-
item.grantfulltextopen-
item.fulltextWith Fulltext-
crisitem.author.deptFinansų katedra-
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications
Files in This Item:
marc.xml5.91 kBXMLView/Open

MARC21 XML metadata

Show simple item record

Google ScholarTM

Check

Altmetric


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.