Mgr. Tomáš Boukal

I specialise in taxation, profit shifting, transfer pricing, and firm-level tax risk analysis. I study how taxation and firm behaviour are changing in response to recent OECD/G20 policy initiatives, including the Base Erosion and Profit Shifting (BEPS) project and the introduction of the global minimum tax, using detailed administrative data.

I welcome bachelor and master students interested in these topic to write their thesis under my supervision. I would be happy to supervise theses on topics such as:

• The Impact of the BEPS Initiative on Global Corporate Taxation
• Global Minimum Taxation and Profit Shifting: A Comparative Simulation of the OECD GloBE Rules and the Side-by-Side Regime

Field of interest: Corpotate Taxation, Public Finance, Financial Geography, International Political Economy

Education

• 09/2016 – 09/2020 Charles University Bc. in Political Science and International Relations
• 09/2016 – 01/2021 Charles University Bc. in Economics and Finance
• 09/2020 – 06/2023 Charles University Mgr. in Economics and Finance

Teaching Assistant, IES FSV UK:

• 2023/2024 WS: Principles of Economics I
• 2023/2024 SS: Public Finance
• 2023/2024 SS: International Political Economy
• 2024/2025 WS: Principles of Economics I
• 2024/2025 WS: International Trade

GAUK416226: The Impact of Global Tax Reforms on Profit Shifting and the Structure of Multinational Groups

2020   Rector's Award Prof. JUDr. Karel Engliš for the best graduates of social sciences