FATCA (Sporazum o ispunjavanju poreznih obveza na međunarodnoj razini)

undergraduate thesis

• Title (english): FATCA (Foreign Account Tax Compliance Act)
• Author: Tina Belamarić
• Mentor: Irena Klemenčić (mentor)
• Committee member: Irena Klemenčić (predsjednik povjerenstva)
• Committee member: Jasna Bogovac (član povjerenstva)
• Committee member: Hrvoje Arbutina (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2023-06-28, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Razmjena informacija bitan je postupak koji porezna tijela provode u borbi protiv prekogranične utaje poreza i osiguravanju poštene porezne prakse među poreznim obveznicima. Kako bi izbjegli plaćanje poreza, porezni obveznici iskoristili su različitost poreznih sustava drugih zemalja. Tzv.“porezne oaze“ karaktezira odsutnost transparentnosti, tajnost bankovnih podataka i odbijanje dijeljena podataka sa poreznim tijelima drugih država. Razmjena informacija pomaže u borbi protiv utaje poreza i promiče transparentnost u globalnom financijskom sustavu. Omogućava poreznim vlastima da dobiju informacije kojima inače ne bi mogli pristupit. Kako bi stali na kraj odlijevu prihoda u porezne oaze, Vlada SAD-a odlučila je razviti zakon kojem je svrha borba protiv porezne evazije međusobnom razmjenom informacija između poreznih tijela različitih držva. Upravo je FATCA dovela do globalnog razvoja automatske razmjene informacija, osobito razmjene informacija o financijskim računima između poreznih vlasti. U radu se raspravlja o prednostima razmjene informacija o poreznim pitanjima kao i izazovima koje je implementacija FATCA-e donijela. Nakon prvog, uvodnog dijela, drugi dio bavi se FATCA-om općenito, ciljevima i obvezama koje proizlaze iz FATCA sporazuma. U trećem dijelu opisuju se modeli sporazuma i razlike između modela razmjene informacija. Četvrti dio osvrće se na primjenu FATCA-e u Republici Hrvatskoj koja je potpisnica sporazuma od 2014. godine. Važnu ulogu u implementaciji Sporazuma o unapređenju ispunjavanja poreznih obveza na međunarodnoj razini i provedbi američkog Zakona o dostavljanju podataka o nerezidentnim računima imalo je Ministarstvo financija Republike Hrvatske koje je nadležno za prikupljanje informacija. Problem poreznih prijevara i izbjegavanja poreza nastoji se riješiti na razini EU, u petom dijelu rada obrađena je regulativa Europske Unije. Također, posljednje poglavlje posvećeno je usporedbi FATCA-e i alternativnog Švicarskog modela Rubik. Završni dio rada donosi zaključke.

Abstract (english)

Exchange of information is an essential process carried out by tax authorities in the fight against cross-border tax evasion and ensure fair tax practices among taxpayers. To avoid paying taxes, taxpayers have taken advantage of the differences in tax systems of other countries. So-called "tax havens" are characterized by a lack of transparency, secrecy of banking data, and the refusal to share information with tax authorities of other countries. Information exchange helps fight tax evasion and promotes transparency in the global financial system. It enables tax authorities to obtain information they would not otherwise have access to. To put an end to the outflow of income to tax havens, the US government decided to develop a law aimed at combating tax evasion through the mutual exchange of information between tax authorities of different countries. FATCA (Foreign Account Tax Compliance Act) has led to the global development of automatic information exchange, particularly in relation to the exchange of information on financial accounts between tax authorities. This paper discusses the benefits of exchanging information on tax matters, as well as the challenges posed by the implementation of FATCA. After an introductory section, the second part deals with FATCA in general, its objectives, and the obligations arising from FATCA agreements. The third part describes different models of agreements and differences between information exchange models. The fourth part focuses on the implementation of FATCA in the Republic of Croatia, which became a signatory to the agreement in 2014. The Ministry of Finance of the Republic of Croatia played an important role in implementing the Agreement on Improving International Tax Compliance and implementing the US Foreign Account Tax Compliance Act by collecting information. The issue of tax fraud and tax avoidance is being addressed at the EU level, and the fifth part of the paper covers EU regulations. Additionally, the last chapter is dedicated to comparing FATCA with the alternative Swiss Rubik model. The final part of the paper presents the conclusions.

• Keywords: porezna evazija; automatska razmjena informacija; financijske institucije; administrativna suradnja; naplata poreza; bankovna tajna
• Keywords (english): tax evasion; automatic exchange of information; financial institutions; administrative cooperation; tax collection; banking secrecy
• Language: croatian
• URN:NBN: urn:nbn:hr:199:469168
• Study programme: Title: Tax Studies; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a prvostupnik/prvostupnica porezne struke (stručni/a prvostupnik/prvostupnica porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-07-04 09:42:16