Tomáš Boukal
PhD Candidate in Economics
corporate taxation | profit shifting | public finance
Research
My research examines how multinational enterprises respond to tax policy and regulatory changes, with a particular focus on profit shifting and corporate tax avoidance. I combine detailed administrative data (tax returns, financial statements, and CbCR) with economic modelling to evaluate the effectiveness of international tax reforms, including BEPS and the global minimum tax. My work aims to quantify the real-world revenue implications of policy interventions and to understand how firm behaviour adapts within a changing global tax environment. More recently, I have approached these questions from a global governance perspective, focusing on how international actors and institutions shape tax policy outcomes.
Research Based on Administrative Data
Part of my research draws on confidential administrative datasets — including tax returns, financial statements, and country-by-country reports — initially through access to Slovak firm-level data and currently to Czech administrative data. Focusing on the tax behaviour of multinationals, I work on tax-risk analysis, profit shifting, and the evaluation of recent international tax policy initiatives, such as Base Erosion and Profit Shifting (BEPS) and the Global Minimum Tax under the Two-Pillar Solution.
Centre for Public Finance (formerly CORPTAX)
I focus on these topics within a research group at the Institute of Economic Studies, Charles University. Together, we focus on the economics of taxation, fiscal policy, and the transparency and sustainability of public finances in the Czech Republic. We aim to combine academic research with policy-relevant analysis to inform evidence-based debate on public budgets, taxation, and the efficiency of public spending.
Our Work in Progress:
→ Profit Shifting After BEPS & Global Minimum Tax Payers: Evidence from Administrative Data
with Petr Janský, Niels Johannesen, and Miroslav Palanský
Presented at the European Parliament’s public hearings on May 15, 2025, by my co-author and supervisor Petr Janský with a presentation titled “The End of Tax Avoidance by Multinationals?” as part of the discussion at the FISC public hearing “The 2 Pillar framework in view of international developments and the EU-US relations“.
→ MNE Business Functions and Corporate Taxation: Evidence from micro CBCR
with Samuel Delpeuch, Felix Hugger, and Markéta Malá
Research on Global Tax Governance
A Horizon Europe (2023-2026) research initiative focused on strengthening multilateral cooperation in key global policy domains. It brings together universities and research institutions across Europe and beyond to assess the EU’s role in supporting more effective and democratic global governance.
Within ENSURED, our work focuses on global tax governance, an area where weak coordination and institutional fragmentation have contributed to rising corporate tax avoidance. Our research examines competing reform tracks — particularly the OECD’s Two-Pillar Solution and the emerging UN process — and analyzes how differences in institutional design and participation shape the legitimacy and effectiveness of global tax policy.
Our Work:
Reforming Global Tax Governance: OECD and UN Paths to Effective and Participatory Tax Reform
with Petr Janský, Miroslav Palanský, and Michal Parízek