Gabriela Kukalová
Biographic Data
| ID | 5970359 |
|---|---|
| NAME | Gabriela Kukalová |
| GIVEN NAMES | Gabriela |
| FAMILY NAME | Kukalová |
| SIGNATURE | KUKALOVÁ G |
| AFFILIATIONS | Czech University of Life Sciences Prague |
| ORCID | 0000-0002-1495-525X |
| VERIFIED | Yes |
| TOTAL WORKS | 2 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 2 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2020 |
| LATEST PUBLICATION YEAR | 2023 |
| H-INDEX | 0 |
Recovery of Claims Arising from Abuse of Non-insurance Social Security Benefit System
The paper presents the volume of debts incurred as part of non-insurance social security benefits in the Czech Republic from 2016 to 2020 and defines the structure of these debts by individual types of non-insurance social security benefits, where 25% is attributable to parental allowance, followed by housing allowance (17%) and subsistence allowance (20%). The analysis deals with the number of debts broken down into paid, collected, settled by o…
Impact of Aggressive Tax Planning on Collection of Income Tax on Legal Entities
In this paper, estimates of tax losses as a result of aggressive tax planning are presented using two different methodological approaches. While the International Monetary Fund (IMF) methodology addresses profit shifting and corresponding tax losses across the European Union, the United Nations Conference on Trade and Development (UNCTAD) methodology uses FDI data and a list of so-called offshore financial centres. According to the IMF methodolog…
No prominent works on this page.
Impact of Aggressive Tax Planning on Collection of Income Tax on Legal Entities
In this paper, estimates of tax losses as a result of aggressive tax planning are presented using two different methodological approaches. While the International Monetary Fund (IMF) methodology addresses profit shifting and corresponding tax losses across the European Union, the United Nations Conference on Trade and Development (UNCTAD) methodology uses FDI data and a list of so-called offshore financial centres. According to the IMF methodolog…
Recovery of Claims Arising from Abuse of Non-insurance Social Security Benefit System
The paper presents the volume of debts incurred as part of non-insurance social security benefits in the Czech Republic from 2016 to 2020 and defines the structure of these debts by individual types of non-insurance social security benefits, where 25% is attributable to parental allowance, followed by housing allowance (17%) and subsistence allowance (20%). The analysis deals with the number of debts broken down into paid, collected, settled by o…
Business (2 works) · Economics (2 works) · Public economics (2 works) · Actuarial science (1 work) · Ad valorem tax (1 work) · Corporate Taxation and Avoidance (1 work) · European union (1 work) · Finance (1 work) · Finance (1 work) · Fiscal Policy and Economic Growth (1 work)