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Title:Izstopna obdavčitev in erozija davčne osnove : magistrsko delo
Authors:ID Banfro, Filip (Author)
ID Kobal, Aleš (Mentor) More about this mentor... New window
Files:.pdf MAG_Banfro_Filip_2024.pdf (5,28 MB)
MD5: 300781276C4C21AABBFA32C982F51516
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:PF - Faculty of Law
Abstract:Vodenje davčne politike je pomembno orodje držav za doseganje različnih socialnih in gospodarskih ciljev. S prilagajanjem davčnih stopenj lahko države vplivajo na ekonomske odločitve zavezancev. V današnjem globaliziranem svetu je posameznikom in gospodarskim družbam na voljo dostop do različnih držav, ki davčnim zavezancem v želji po privabljanju investicij in kapitala ponujajo različne ugodnosti. Preko različnih davčnih olajšav in spodbud skušajo države na svoje ozemlje privabiti investicije in spodbujati gospodarski razvoj, obenem pa se zaradi tega spogledujejo s tveganjem upada proračunskih prihodkov in nezmožnosti zagotavljanja javnih potreb. Zaradi potrebe po ohranitvi proračunskih prihodkov se države nižanju davčnih bremen težko izognejo, kar vodi do pojava mednarodne davčne konkurence. Zniževanje davčnega bremena preko davčnih spodbud pa je potrebno razlikovati od škodljivih praks, s katerimi davčni zavezanci dosegajo nizko oziroma ničelno stopnjo obdavčitve določenega dohodka in tako povzročajo erozijo davčne osnove. Pojav velikih multinacionalnih podjetij, ki svoje dejavnosti razpršujejo po različnih jurisdikcijah in izkoriščajo stik različnih pravnih sistemov, ima največkrat za končni cilj čim nižje plačilo davkov. Z izkoriščanjem pravil o transfernih cenah, kreativnim prilagajanjem lokacije neopredmetenih sredstev, prenašanjem dolga in drugimi tehnikami preusmerjajo obdavčljive dobičke v nizko davčno obremenjene države. Kot odziv na škodljive davčne prakse, kot so na primer davčne utaje, davčno izogibanje in agresivno davčno načrtovanje, so države v okviru OECD in EU uvedle ukrepe za preprečevanje erozije davčne osnove in dvig ravni meddržavnega sodelovanja. Kljub navedenim prizadevanjem pa sodi pravica do obdavčitve subjektov na državnem ozemlju na področje državne avtonomije, s čimer ohranjajo njihovo sposobnost doseganja notranjih ekonomskih in socialnih ciljev. Države po svetu zavezancem nalagajo izstopne davke, s katerimi obdavčujejo nerealizirane kapitalske dobičke tako pravnih, kakor tudi fizičnih oseb. Obveznost plačila izstopnega davka za davčnega zavezanca nastane v trenutku čezmejnega prenosa sredstev, ki bi v primeru tako opisanega prenosa znotraj države sicer nastala ob dejanski realizaciji premoženja. Ker bo zaradi prenosa rezidentstva oziroma premoženja preko meje država pristojnost za obdavčitev kasneje izgubila, z obdavčitvijo nerealiziranih kapitalskih dobičkov zavaruje svojo temeljno pravico do obdavčevanja. Tako z upoštevanjem načela teritorialnosti izstopni davki zagotavljajo davčno pravičnost. Pri tem je vloga Sodišča Evropske unije za pravilno uporabo ter interpretacijo evropskega prava in za zagotavljanje skladnosti nacionalnih zakonodaj ključna. Spodbujanje evropskega povezovanja in sodelovanja med državami članicami je za učinkovito obdavčenje in preprečevanje davčnih zlorab nujno.
Keywords:neposredni davki, harmonizacija, erozija davčne osnove, davčna konkurenca, agresivno davčno načrtovanje, svoboda ustanavljanja, izstopna obdavčitev, ZDDPO-2.
Place of publishing:Maribor
Place of performance:Maribor
Publisher:F. Banfro
Year of publishing:2024
Number of pages:1 spletni vir (1 datoteka PDF (120 str.))
PID:20.500.12556/DKUM-87971 New window
UDC:336.2(043.3)
COBISS.SI-ID:195149315 New window
Publication date in DKUM:13.05.2024
Views:262
Downloads:61
Metadata:XML DC-XML DC-RDF
Categories:PF
:
BANFRO, Filip, 2024, Izstopna obdavčitev in erozija davčne osnove : magistrsko delo [online]. Master’s thesis. Maribor : F. Banfro. [Accessed 22 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=87971
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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:04.04.2024

Secondary language

Language:English
Title:Exit taxation and base erosion
Abstract:Tax policy is an important tool for countries to achieve various social and economic objectives. By adjusting tax rates, countries can influence the economic choices of taxpayers. In today's globalised world, individuals and companies have access to a variety of countries that offer various benefits to taxpayers to attract investment and capital. Through various tax incentives and reliefs, countries seek to attract investment and promote economic development in their territory, while at the same time running the risk of a decline in budget revenues and an inability to meet public needs. The need to preserve budget revenues makes it difficult for countries to avoid reducing their tax burden, leading to the emergence of international tax competition. However, reducing the tax burden through tax incentives must be distinguished from harmful practices whereby taxpayers achieve a low or zero rate of taxation on certain income, thereby eroding the tax base. The emergence of large multinational companies which disperse their activities across different jurisdictions and exploit the contact between different legal systems, most often with the ultimate aim of minimising tax payments. They divert taxable profits to low-tax jurisdictions by exploiting transfer pricing rules, creative relocations of intangible assets, debt shifting and other. In response to harmful tax practices such as tax evasion, tax avoidance and aggressive tax planning, countries within the OECD and the EU have taken steps to prevent base erosion and raise the level of cooperation between countries. Despite these efforts, the right to tax within the national territory stays within the sphere of national autonomy, thus preserving their ability to achieve domestic economic and social objectives. Countries around the world impose exit taxes on taxpayers, taxing unrealised capital gains with regard to both legal and natural persons. The taxpayer becomes liable to pay the exit tax at the time of the cross-border transfer of assets, which would in the case of a similar domestic transfer otherwise arise at the time of the actual realisation of the assets. Since the cross-border transfer of residence or assets will result in the loss of taxing jurisdiction at a later stage, the member state protects its fundamental right to tax by taxing unrealised capital gains. Thus, by respecting the principle of territoriality, exit taxes ensure tax fairness. In this context, the role of the Court of Justice of the European Union is crucial for the correct application and interpretation of European law and to ensure the consistency of national laws, also. Promoting European integration and cooperation between Member States is essential for effective taxation and the prevention of tax abuse.
Keywords:direct taxes, harmonisation, base erosion, tax competition, aggressive tax planning, freedom of establishment, exit tax, ZDDPO-2


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