Splošno protizaobidno pravilo in protizaobidni ukrepi v EU

diplomsko delo

Albina Komperšak (Author), Peter Podgorelec (Mentor)

Abstract

V današnjem globalnem in hitro razvijajočem svetu se pojavlja problem, da se davčna zakonodaja vedno težje prilagaja spreminjajočemu in kompleksnemu gospodarskemu sistemu. Mnogi zakoni ne sledijo več hitrim spremembam na globalnem trgu in tako nastajajo praznine v zakonih in zakoni ne delujejo, kot je bilo na začetku predvideno. Davkoplačevalci s svojo iznajdljivostjo in agresivnim davčnim načrtovanjem izkoriščajo te zakonske praznine v svojo korist, z zniževanjem davkov preko davčnega zaobida, ki dejansko ne krši zakonskih določb, je pa po svoji naravi v nasprotju z duhom oz. namenom zakona. Vse to zmanjšuje prihodke že tako osiromašenih davčnih blagajn. Splošno protizaobidno pravilo (GAAR) je uvedeno za preprečevanje takšnega zaobida in shem brez komercialne vsebine z glavnim ali enim izmed glavnih namenov pridobitve davčne ugodnosti. Evropska unija in razne organizacije, kot je OECD, se že leta borijo proti davčnim utajam in davčnim zaobidom, saj na podlagi teh, davčne blagajne izgubljajo milijarde evrov letno. GAAR je eden izmed orodij za preprečevanje agresivnega davčnega načrtovanja, ki je priljubljeno predvsem pri večjih mednarodnih podjetjih.

Keywords

obdavčenje;davki;zakonodaja;davčno izogibanje;davčna utaja;davčno načrtovanje;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[A. Komperšak]
UDC:	336.228.34(043.2)
COBISS:	12462620
Views:	1177
Downloads:	88
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	General anti-avoidance rule and anti-avoidance in EU
Secondary abstract:	In today’s global and rapidly developing world, the tax legislation has difficulties to adapt the complex economic system. Many laws do not follow the rapid changes in the global market and therefore they don't operate as it was originally intended. The taxpayers exploit these legal gaps in its favor with their ingenuity and aggressive tax planning. They avoid taxes in ways that tax administrators find as undesirable and abusive, when the legal steps are in contrary to the spirit of the law. This aggressive tax planning reduces the already low tax revenue. The general anti-avoidance rule (GAAR) is designed to tackle tax avoidance with no commercial substance and with the main or one of the main purposes to gain tax benefit. The European Commission and other organizations like OECD fight the aggressive tax planning for years, because they lose billions of euros every year by tax abuse. GAAR is one of the tools to prevent aggressive tax planning, which is popular especially in big multinational companies.
Secondary keywords:	general anti-avoidance rule;tax avoidance;tax abuse;aggressive tax planning;profit shifting;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	II, 67 str., 3 str. pril.
ID:	9137228