Transparentnost v davčnih zadevah

magistrska naloga

Katarina Žnidaršič (Author), Bojan Škof (Mentor)

Abstract

Magistrska naloga analizira razvoj mednarodnega sodelovanja davčnih organov pri izmenjavi informacij. Tradicionalno so bile določbe o izmenjavi informacij zgolj postranske v pogodbah o izogibanju dvojnem obdavčevanju. Izmenjava informacij je bila močno omejena tudi bančno skrivnostjo. Ta ovira je bila odpravljena v 2009, ko se je začelo novo obdobje sodelovanja, ki poudarja transparentnost v davčnih zadevah. Nova paradigma davčne transparentnosti poudarja nujnost sodelovanja med davčnimi organi ne samo z vidika odprave dvojne obdavčitve, ampak predvsem z vidika preprečevanja dvojne neobdavčitve in zagotavljanja pravične obdavčitve. Možnosti odprave dvojne obdavčitve so namreč odprle vrata mednarodnim skupinam podjetjem, ki uporabljajo povsem legalne možnosti davčnega planiranja. Te po eni strani izkrivljajo konkurenčnost, saj podjetja, ki ne poslujejo v več jurisdikcijah te možnosti nimajo, po drugi strani pa škodujejo državam, saj neupravičeno zmanjšujejo davčne prihodke. Cilj povečane transparentnosti je razkrivanje podatkov o poslovanju in davčnem optimiziranju vsem zainteresiranim in udeleženim davčnim organom z namenom zagotovitve ponovnega poenotenja kraja ustvarjanja dodane vrednosti in kraja obdavčitve. Po odpravi bančne skrivnosti so se prvi premiki v smer transparentnosti zgodili na področju razkrivanja informacij o finančnih računih davčnih zavezancev. Avtomatična izmenjava pa se širi na vsa področja neposredne obdavčitve. EU zakonodaja že predvideva izmenjavo podatkov o dohodkih iz zaposlitve in plačil direktorjev, produktih življenjskih zavarovanj, pokojninah ter lastništvu nepremičnin in iz njih izhajajočih dohodkov. V kratkem bo implementirana razširjena izmenjava finančnih podatkov ter izmenjava informacij o davčnih stališčih in vnaprejšnjih cenovnih sporazumih. S tem pa delo se zdaleč ni končano. Za zagotovitev uspešnosti celotnega projekta pa je potrebno vsaj se ustrezno implementirati poročanje po državah, ki bo razkrivalo korporacijske strukture. Izmenjava informacij sama po sebi pa nima dodane vrednosti, če ne bo ustrezno uporabljena s strani davčnih organov. Avtomatična izmenjava ima lahko velik preventivni učinek na ravnanje davčnih zavezancev, vendar samo, če dejansko njihovo sporno ravnanje privede do posledic na nivoju obdavčitve. Kljub skoraj končanem ciklusu implementacije nove paradigme transparentnosti, to je implementacije na zakonodajnem nivoju, pa se konkretno delo šele začenja. Davčni organi so tradicionalno usmerjeni vase, v svoje nabore podatkov s katerimi zagotavljajo obdavčenje. Z globalizacijo poslovanja podjetij pa se morajo prilagoditi tudi davčni organi. Potrebna bo sprememba razmišljanja in ravnanja, saj ima praktično vsaka odločitev čezmejne učinke, ki jih je potrebno priznati in ustrezno sporočiti zadevnim tujim davčnim organom. Po drugi strani pa bo potrebno prejete informacije ustrezno obdelati in vključiti v procese preiskovanja in odločanja davčnih organov. Ker je praktično delo šele na zadetkov analiza učinkov se ni mogoča, potrebno pa je opozoriti na bolj ali manj skrite izzive s katerimi se bodo morali davčni organi soočiti v prihodnjih letih, da bo implementacija novih zakonodajnih rešitev prinesla ustrezne rezultate.

Keywords

davčno pravo;davčna transparentnost;OECD;BEPS;CRS;FATCA;CBCR;Obrestna direktiva;administrativno sodelovanje;implementacija;izmenjava informacij;avtomatična izmenjava;magistrske naloge;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.09 - Master's Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[K. Žnidaršič]
UDC:	336.22(043.3)
COBISS:	5173291
Views:	1263
Downloads:	159
Average score:	0 (0 votes)
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Other data

Secondary language:	English
Secondary title:	Tax Transparency
Secondary abstract:	Thesis analyses development of international cooperation between tax authorities in the field of exchange of information. Traditionally, exchange of information provisions were marginally included in double tax conventions. Furthermore, information exchange was severely hindered by bank secrecy. This obstacle was abolished in 2009 when new era of cooperation that promotes tax transparency started. New paradigm of tax transparency sets international cooperation between tax authorities as a necessity, not just from the point of view of abolishing double taxation, but mostly to prevent double non-taxation and to ensure fair taxation thru out. Various options in alleviating double taxation have presented means to multinational enterprises to use legal aggressive tax planning. They distort competitions, since single-jurisdiction enterprises have no possibilities to use tax planning and on the other hand, they harm countries’ budgets, since they lower their tax revenues. Goal of increased tax transparency is to disclose to the relevant tax authorities all information on operations of an enterprise and their tax optimization in order to join again place of taxation and the place, where value added is created. After abolishment of banking secrecy first steps in the direction of tax transparency were taken with disclosure of financial information of taxpayers. Automatic exchange of information is permeating in all fields of direct taxation. EU legislation already envisages automatic exchange of information on revenue from employment and directors’ fees, life insurance, pensions, ownership of real estate and capital gains. Shortly enhanced information exchange of financial information, tax rulings and advance pricing agreements will be implemented. Work is not finished. To ensure the success of the project is necessary to implement in due course country by country reporting that would disclose corporate structures. Information exchange in itself has no added value if information is not appropriately used by tax authorities. Automatic exchange can have substantial preventive effect on taxpayers, but only if it is likely that there would be consequences to their suspect behavior. Legal implementation of new paradigm of tax transparency is almost over; actual work in concreto is only beginning. Tax authorities traditionally feel it’s sufficient to use their own information to ensure taxation. They however (will) have to adapt to globalization trends of doing business. A change in thinking and decision-making is necessary since most decisions taken by tax authority can have cross-border effect that needs to be recognized as such and communicated to relevant foreign tax authorities. On the other hand, information received needs to be included into investigation and decision making of tax authority. Since new processes are only starting, impact assessment is not possible yet, but it is however necessary to notice the challenges that tax authorities will be facing in the next years in order to ensure that the implementation of new legislative solutions will bring desired results.
Secondary keywords:	tax law;tax transparency;OECD;BEPS;CRS;FATCA;CBCR;savings directive;administrative cooperation;implementation;exchange of information;automatic exchange;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	135 f.
ID:	9134050