Obravnavanje davčnih izzivov digitalnega gospodarstva

Smilevska, Marija

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Title:	Obravnavanje davčnih izzivov digitalnega gospodarstva
Authors:	ID Smilevska, Marija (Author) ID Jagrič, Vita (Mentor) More about this mentor...
Files:	MAG_Smilevska_Marija_2024.pdf (1,91 MB) MD5: 4B8CADBD3B2CD747ED9EEA7EA8B13F0E
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Gospodarstvo je veja ekonomije, ki se nenehno razvija. Nove rešitve v obliki blaga, izdelkov in storitev se nenehno izumljajo, da bi odpravili težave in ovire v vsakdanjem življenju ljudem. V zadnjih dveh desetletjih, od razcveta spleta, so se vedenja in navade potrošnikov zaradi novih spletnih produktov in storitev spremenile, pri čemer gospodarski subjekti uporabnikom in potrošnikom vedno znova zagotavljajo posodobljenje rešitve na digitalnem področju. S pomočjo globalizacije in naprednega tehnološkega razvoja, nove, inovativne digitalne storitve so na voljo potrošnikom, kot so računalniška programska oprema, aplikacije na pametnem telefonu ali spletna platforma družbenih medijev. Podjetja so zdaj sposobna doseči konkurenčnost na svetovnem trgu, na videz brez truda in z veliko nižjimi stroški, kot bi jih moralo nositi običajno podjetje za dostavo fizičnega izdelka ali storitve. V začetku tega stoletja je bilo ustanovljenih več podjetij z nekonvencionalnimi modeli upravljanja in novo tehnologijo. Kljub napredku in razvoju teh podjetij pa davčni sistemi na mednarodni in nacionalni ravni niso sledili tem spremembam. Zastarela davčna zakonodaja, je prerasla v spekter, v katerem multinacionalne korporacije v digitalnem sektorju gospodarstva, zlasti tiste z močno globalno prisotnostjo, izkoriščajo pravne vrzeli, da bi se bistveno izognile davkom njihov dobiček v državah, v katerih so prisotni in iz katerih pridobivajo dobiček, v primerjavi z drugimi sektorji. Slabosti v sedanjih pravilih ustvarjajo priložnosti za erozijo davčne osnove in preusmerjanje dobička (BEPS), kar od oblikovalcev politik zahteva pogumne poteze, da bi ponovno vzpostavili zaupanje v sistem in zagotovili, da so dobički obdavčeni tam, kjer potekajo gospodarske dejavnosti in se ustvarja vrednost. Poleg tega Organizacija za gospodarsko sodelovanje in razvoj (OECD) izvaja projekt BEPS (Base Erosion and Profit Shifting), ki se ukvarja z izzivi davčne optimizacije in izogibanja davkom s strani multinacionalk v digitalnem gospodarstvu. Ta projekt predstavlja dvostebersko rešitev za obravnavo problematike BEPS, pri čemer prvi steber projekta BEPS preprečuje izogibanje davkom, drugi steber pa se osredotoča na pravično razdelitev dobička med državami glede na dejansko gospodarsko dejavnost. Skupni cilj projekta BEPS in drugih prizadevanj OECD je zagotoviti pregledno in pošteno davčno obravnavo v digitalnem gospodarstvu ter spodbuditi države k sodelovanju pri reševanju izzivov, povezanih z davčno optimizacijo.
Keywords:	Digitalno gospodarstvo, davki, OECD, digtalni davek, Evrospka unija, dvosteberska rešitev.
Place of publishing:	Maribor
Publisher:	M. Smilevska
Year of publishing:	2024
PID:	20.500.12556/DKUM-86532
UDC:	336.22
COBISS.SI-ID:	196118275
Publication date in DKUM:	21.05.2024
Views:	240
Downloads:	41
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	07.12.2023

Secondary language

Language:	English
Title:	Addressing the tax challenges of the digital economy
Abstract:	Economics is a branch of the economy that is constantly developing. New solutions in the form of goods, products and services are constantly being invented to solve problems and obstacles in people's daily lives. In the last two decades, since the rise of the Internet, consumer behaviors and habits have changed due to new online products and services, with business entities providing users and consumers with an updated digital solution time and time again. With the help of globalization and advanced technological development, new, innovative digital services are available to consumers, such as computer software, smartphone applications or online social media platforms. Businesses are now able to compete in the global marketplace, seemingly effortlessly and at a much lower cost than a typical business would have to bear to deliver a physical product or service. At the beginning of this century, several companies were founded with unconventional management models and new technology. Despite the progress and development of these companies, tax systems at the international and national level have not kept up with these changes. Outdated tax legislation has grown into a spectrum in which multinational corporations in the digital sector of the economy, especially those with a strong global presence, exploit legal loopholes to significantly avoid taxes on their profits in the countries in which they are present and from which they derive profits, compared to other sectors. Weaknesses in the current rules create opportunities for base erosion and profit shifting (BEPS), requiring bold moves from policymakers to restore confidence in the system and ensure that profits are taxed where economic activity takes place and value is created. In addition, the Organization for Economic Co-operation and Development (OECD) implements the BEPS (Base Erosion and Profit Shifting) project, which deals with the challenges of tax optimization and tax avoidance by multinationals in the digital economy. This project presents a two-pillar solution to address the BEPS issue, with the first pillar of the BEPS project preventing tax avoidance and the second pillar focusing on the fair distribution of profits between countries based on actual economic activity. The common goal of the BEPS project and other efforts of the OECD is to ensure transparent and fair tax treatment in the digital economy and to encourage countries to cooperate in solving the challenges related to tax optimization.
Keywords:	Digital economy, taxes, OECD, digital tax, European Union, two-pillar solution.

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