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What do politicians think of the common consolidated corporate tax base? A Belgian case study

Tijdschriftbijdrage - Tijdschriftartikel

This paper analyzes the views of Belgian politicians on the Common Consolidated Corporate Tax Base (CCCTB), an ambitious project to harmonize corporate taxation in the EU. Applying case study methodology, the results show that most politicians were proponents of this new tax system. During the discussions in several political institutions, the politicians referred to the macro-economic impact, the legal certainty and their party’s view to found their opinion. Besides several agreements, certain aspects of CCCTB like the optionality and the applied tax rate involved clear differences in view between left and right-wing politicians, which could hamper a political agreement on CCCTB.
Tijdschrift: ACCOUNTANCY & BEDRIJFSKUNDE
ISSN: 0770-7142
Issue: 1
Pagina's: 2 - 20
Jaar van publicatie:2019
Toegankelijkheid:Open