Predstavitev pomena tajnosti podatkov in avtomatične izmenjave podatkov kot orodja boja proti davčnim utajam

magistrsko delo

Jasmina Jevtić (Author), Borut Bratina (Mentor)

Abstract

Offshore področja v najrazličnejših pojavnih oblikah so v sodobnem mednarodnem poslovanju postala sinonim za izogibanje plačilu davka in davčne utaje. Kot kažejo ocene v teh področjih skritega premoženja in do sedaj razkrite sheme delovanja preko njih, človeška domišljija pri zniževanju davčnih obremenitev skorajda ne pozna meja. Tradicionalno je najpomembnejšo spodbudo za poslovanje preko tovrstnih področij predstavljala izredno nizka davčna obremenitev, v zadnjih letih pa se kaže trend naraščanja pomembnosti varovanja anonimnosti uporabnikov in zavračanja meddržavne izmenjave informacij. Poslovanje preko offshore področij spodkopava suvereno pravico nacionalnih držav do obdavčitve premoženja in dohodkov njenih rezidentov, kar posledično vodi v nižje javnofinančne prihodke in nepravično porazdelitev davčnih bremen. Avtomatična izmenjava informacij za davčne namene je institut mednarodnega sodelovanja, za katerega se zdi, da bo lahko v prihodnje zmanjšal privlačnost offshore področij in davčnih utaj preko njih. Prvi del tega dela je namenjen predstavitvi značilnosti sodobnih offshore področij, njihovih uporabnikov in ocen v njih skritega premoženja. V nadaljevanju opišemo različne sheme, ki se uporabljajo za izogibanje plačevanja davkov preko njih in proučimo vlogo tajnosti podatkov v tem procesu. Drugi del magistrskega dela je namenjen analizi dosedanjega boja proti davčnim utajam in podrobnejši predstavitvi potencialnih učinkov avtomatične izmenjave informacij za davčne namene. Tako sta v tretjem poglavju predstavljena izmenjava informacij na zahtevo in institut prostovoljnega razkritja. Četrto poglavje je namenjeno obstoječim modelom avtomatične izmenjave podatkov, peto in šesto poglavje pa v celoti novemu standardu CRS (Skupni standard poročanja), ki ga je razvil OECD in ki bo v prihodnjih letih postal globalno sprejet standard za avtomatično izmenjavo informacij za davčne namene.

Keywords

obdavčenje;davčne utaje;davčne oaze;podatki;izmenjava podatkov;informacije;tajnost;offshore;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.09 - Master's Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[J. Jevtić Peruš]
UDC:	336.228.34(043.2)
COBISS:	12289820
Views:	1267
Downloads:	187
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	ǂAn ǂintroduction to importance of information confidentiality and automatic exchange of information as an instrument in fighting tax evasion
Secondary abstract:	Offshore in its variety of different manifestations has become a synonym for tax avoidance and tax evasion in modern international business transactions. Estimates of wealth, hidden away in offshore, and numerous tax evasion schemes that have already been unveiled, clearly show that when operating in offshore, human imagination in its effort to minimize tax liabilities is limitless. Incentives for operating through tax havens were conventionally driven by extremly low tax burdens in those areas, but in the last few years, we have witnessed a shift towards an increased importance of shielding client anonymity and rejecting to cooperate in transnational exchange of information. Operating via tax havens undermines national jurisdiction´s legitimate priviliges to tax assets and revenues of its residents, which consequently leads to lower general government revenues and unjust distribution of tax burdens. Automatic exchange of information for tax purposes is a form of international cooperation that will, in years to come, seemingly be able to decrease attractiveness of tax havens and tax evasion generated through them. The first part of this master´s thesis covers an introduction to features of modern tax havens, their clients, and estimates of wealth that is hidden in them. Furthermore, we describe a variety of tax avoidance related schemes and examine the role of information confidentiality in this process. The second part of this thesis covers an analysis of previous work and its achievements in fighting tax evasion, as well as a detailed presentation of potential effects deriving from automatic exchange of information for tax purposes. Thus, exchange of information on request and voluntary disclosure programmes are described in the third chapter of this thesis. Chapter four is dedicated to previously established models of automatic exchange of information for tax purposes and chapters five and six entirely to the new CRS standard (Common Reporting Standard), which was developed under the auspices of OECD and which is expected to be recognized as the new global international standard for implementing automatic exchange of information for tax purposes in years to come.
Secondary keywords:	offshore;tax havens;automatic exchange of information;information confidentiality;CRS standard.;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	III, 99 str., 20 str. pril.
ID:	9064862