Title Automatska razmjena informacija u poreznim stvarima Title (english) Automatic exchange of information on tax matters Author Dora Gregurić Mentor Irena Klemenčić (mentor)Committee member Irena Klemenčić (predsjednik povjerenstva)Committee member Hrvoje Arbutina (član povjerenstva)Committee member Jasna Bogovac (član povjerenstva)Granter University of Zagreb Defense date and country 2024-04-08, Croatia Scientific / art field, SOCIAL SCIENCES Abstract U kontekstu oporezivanja, globalizacija i digitalizacija stvaraju izazove za porezne vlasti te zahtijevaju odgovarajući pravni okvir kako bi se osigurala pravedna i učinkovita naplata poreza. Doktrina državne suverenosti ograničava primjenu unutarnjih poreznih pravila i prikupljanje poreznih informacija izvan granica država, osobito u odnosu na države koje su komercijalizirale svoju suverenost kroz stvaranje poreznih utočišta, a prisutnost multinacionalnih poduzeća u različitim državama omogućava planiranje poreznih strategija usmjerenih na izbjegavanje porezne obveze. Kako bi se odgovorilo na navedene izazove međunarodna zajednica razvija mehanizme administrativne suradnje između država među kojima je osobito važna automatska razmjena porezno relevantnih informacija. Automatska razmjena porezno relevantnih informacija označava sustavnu dostavu unaprijed određenih informacija drugim državama, o rezidentima tih država, bez prethodnog zahtjeva i u unaprijed utvrđenim redovitim intervalima, a taj mehanizam na međunarodnoj razini omogućava poreznim vlastima pristup podacima o računima i imovini njihovih rezidenata, poreznih obveznika koji prihod ostvaruju u drugim državama, čime se postiže porezna transparentnost i smanjuje prostor za poreznu utaju i zakonito izbjegavanje porezne obveze. Temelji današnjeg pravnog okvira postavljeni su u okviru Lige naroda, a daljnji razvoj ovog instituta na međunarodnoj razini preuzela je Organizacija za ekonomsku suradnju i razvoj (OECD). Globalni standard automatske razmjene informacija usvojen je 2014. godine, a sastoji se od Modela sporazuma nadležnih tijela (CAA) i Zajedničkog standarda izvješćivanja (CRS). Globalni forum u okviru OECD-a kontinuirano djeluje na poboljšanjima globalnog standarda, a posljednja dopuna obuhvaća uputstvo u Okviru za izvještavanje o kriptoimovini. (Crypto-Asset Reporting Framework, CARF). Na razini EU razvoj pravnog okvira automatske razmjene informacija nije samo bitan alat za suzbijanje utaje poreza i izbjegavanja porezne obveze, već je i neophodan za pravilno funkcioniranje zajedničkog, jedinstvenog tržišta EU. Direktivom o administrativnoj suradnji (2011/16/EU) uspostavljen je postupan pristup proširenju automatske razmjene informacija kroz redovite izmjene i dopune kako bi se obuhvatilo što više porezno relevantnih informacija. RH kao država članica EU redovito implementira sve europske propise u svoje zakonodavstvo, a sudjeluje i u međunarodnim inicijativama pa je tako bila i među ranim usvojiteljima Globalnog standarda. Automatska razmjena informacija predstavlja važan alat za osiguranje pravednog globalnog poreznog sustava.
Abstract (english) In the context of taxation, globalization and digitalization create challenges for tax authorities and require an appropriate legal framework to ensure fair and efficient tax collection. The doctrine of country sovereignty limits the application of internal tax rules and the collection of tax information outside borders, especially in relation to countries that have commercialized their sovereignty through the creation of tax havens, while the presence of multinational companies in different countries enables the planning of tax strategies aimed at avoiding tax liability. In order to respond to the aforementioned challenges, the international community developed mechanisms of administrative cooperation between countries, among which the automatic exchange of tax-relevant information is particularly important. Automatic exchange of tax-relevant information means the systematic delivery of predetermined information to other countries, about the residents of those countries, without prior request and at predetermined regular intervals. This mechanism enables tax authorities to access data on the accounts and assets of their residents, taxpayers who receive income in other countries, which achieves tax transparency and reduces the scope for tax evasion and avoidance of tax liability. The foundations of today's legal framework were laid within the League of Nations, and the further development of this institute at the international level was undertaken by the Organization for Economic Cooperation and Development (OECD). The global standard for automatic information exchange was adopted in 2014, and consists of the Model Competent Authority Agreement (CAA) and the Common Reporting Standard (CRS). The global forum within the OECD is continuously working on improvements to the Global standard, and the latest addition includes guidance in the Crypto Asset Reporting Framework. (Crypto-Asset Reporting Framework, CARF). At the EU level, the development of the legal framework for the automatic exchange of information is not only an essential tool for combating tax evasion and tax avoidance, but is also necessary for the proper functioning of the common, single EU market. The Directive on Administrative Cooperation (2011/16/EU) established a gradual approach to the expansion of the automatic exchange of information through regular amendments in order to include as much tax-relevant information as possible. As an EU member state, the Republic of Croatia regularly implements all European regulations in its legislation and participates in international initiatives, it was among the early adopters of the Global Standard. The automatic exchange of information is an important tool for ensuring a fair global tax system.
Keywords
međunarodno porezno pravo
automatska razmjena informacija
zakonito i nezakonito izbjegavanje porezne obveze
porezna transparentnost
globalni standard
Direktiva o administrativnoj suradnji (2011/16/EU)
Keywords (english)
international tax law
automatic exchange of information
tax evasion and tax avoidance
tax transparency
global standard
Directive on administrative cooperation (2011/16/EU)
Language croatian URN:NBN urn:nbn:hr:199:497698 Study programme Title: Law Type of resource Text File origin Born digital Access conditions Open access Terms of use Created on 2024-04-11 09:37:22
