Mgr. Tomáš Boukal

About Me

I specialize in the tax behavior of multinationals, bridging public economics and economic geography. My research centers on corporate taxation, profit shifting, and global financial and tax reforms. Currently, I am analyzing the potential corporate tax revenue gains from the implementation of minimum effective tax rate under the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting.

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

Education:

2023+: PhD Candidate; IES FSV UK; Economics and Finance
2020-2023: Master’s studies; IES FSV UK; Economics and Finance; Finance, Banking and Financial Markets
Master’s thesis: What Drives the Location of Profits: Examining the Behavior of Multinational Enterprises from Country-by-Country Reporting
2016-2021: Bachelor’s degree; IES FSV UK; Economics and Finance
Bachelor’s thesis: How much in Taxes do Multinational Enterprises Pay?
2016-2020: Bachelor’s degree; IPS FSV UK; Political Science and International Relations
Bachelor’s thesis: Does the size of an economy matter (a lot)? The economic potential of a country as a necessary or sufficient condition for regional dominance

Job history:

2023+: Researcher, IES FSV UK
2023+: Administrative worker, Center for Doctoral Studies, IES FSV UK
2023-2024: Data analyst at Anti-fraud and risk department, Financial Directorate of the Slovak Republic
2020-2023: Business intelligence consultant, Dolphin consulting a.s. (2021-2023, Contractor for MSD Czech Republic).

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

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

Bachelor theses: I am happy to consider supervising theses on taxation of multinationals, tax avoidance and tax evasion. My research focuses on both public economics and international political economy. Thus I am also happy to supervise theses on international political economy (mainly related to the power of multinationals and taxation). If you are interested, do not hesitate to contact me by e-mail.  

Master theses: As a PhD candidate, I primarily supervise Bachelor theses. You are encouraged to select your Master thesis supervisor from the current IES faculty. If you still want me to supervise your Master's thesis, contact me via email.

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