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Formulary apportionment in the European Union—future research agenda

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  • Mlčúchová Markéta

    (Department of Finance, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1665/1, 613 00 Brno, Czech Republic)

Abstract

The aim of the paper is to identify the relevant prior research focused on the Formulary Apportionment methodology in the European Union, to explore the current literature and develop directions for future research. Reflecting upon the announced European Commission’s Proposal for new framework for business taxation and the foreseeable upswing of academic discussion focused on the formulary apportionment methodology this paper represents the first systematic literature review on this topic. The study identifies eight main thematic clusters, provides an interpretative framework and suggests valuable future research directions within each thematic cluster as well as general future research agenda.

Suggested Citation

  • Mlčúchová Markéta, 2023. "Formulary apportionment in the European Union—future research agenda," Economics and Business Review, Sciendo, vol. 9(3), pages 124-152, October.
    • Handle: RePEc:vrs:ecobur:v:9:y:2023:i:3:p:124-152:n:3
    DOI: 10.18559/ebr.2023.3.798
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    References listed on IDEAS

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    More about this item

    Keywords

    formulary apportionment; Common Consolidated Corporate Tax Base; BEFIT; systematic literature review;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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