Vliv alokačního mechanismus společného konsolidovaného základu daně z příjmu právnických osob na rozpočet České republiky
Bibliographic record
Abstract
Mlčúchová, M. The impact of the formulary apportionment of the common consol-idated corporate tax base system on the budget of the Czech Republic. Diploma thesis. Brno: Mendel University, 2020 This diploma thesis deals with the European Commission’s proposal of the Common Consolidated Corporate Tax Base (CCCTB) (COM (2016) 685 final). The key element of the proposal is an allocation formula to calculate a CCCTB for a later redistribution among EU Member States. Furthermore, the diploma thesis analyses and evaluates allocation formulae used in federal economies such as Germany, the United States of America, Canada and Switzerland. The explanatory power of allocation formulae and factors involved are analysed based on the simple and multiple regression models. The impact of the presented models on the budget of the Czech Republic is quantified. Mathematical models based on these allocation formulae - including allocation factors such as labour, sales, and fixed tangible assets - were tested using company data from the Orbis database.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.002 |
| Meta-epidemiology (narrow) | 0.002 | 0.002 |
| Meta-epidemiology (broad) | 0.002 | 0.002 |
| Bibliometrics | 0.002 | 0.003 |
| Science and technology studies | 0.002 | 0.000 |
| Scholarly communication | 0.011 | 0.011 |
| Open science | 0.002 | 0.001 |
| Research integrity | 0.002 | 0.002 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; both teacher heads agree on what is shown here.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".