Direktiva protiv zakonitog izbjegavanja porezne obveze

undergraduate thesis

• Title (english): Anti tax avoidance directive
• Author: Maja Ilinović
• 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

Cilj rada bio je opisati Direktivu te utvrditi cilj i razlog njezina nastanka. Oporezivanjem se smanjuje ekonomska snaga poreznih obveznika stoga je za očekivati da će porezni obveznici pokušati smanjiti ili izbjeći plaćanje porezne obveze, što dovodi do pojave izbjegavanja porezne obveze i porezne evazije. Porezne oaze su neki od problema vezanih uz izbjegavanje oporezivanja a postepeno su nastajale kroz prošlost i postale sve složenije. Kroz povijest se nastoji regulirati međunarodno poslovanje poreznih obveznika putem bilateralnih ugovora, ali se pokazala i potreba za uvođenjem novih međunarodnih standarda. Donošenjem Direktive o suzbijanju izbjegavanja poreza (ATAD) u srpnju 2016. godine ostvaren je važan napredak na području osiguranja pravednog i učinkovitog oporezivanja. Ključno je obnoviti povjerenje u poštenje poreznih sustava, omogućiti vladama da učinkovito ostvaruju porezni suverenitet i obeshrabriti praksu izbjegavanja poreza. U radu su nabrojane i objašnjene glavne mjere protiv izbjegavanja poreza koje su definirane Direktivom. Mjere su implementirane u Zakon o porezu na dobit. Jedna od novijih inicijativa je Prijedlog Direktive Vijeća o utvrđivanju pravila za sprječavanje zlouporabe fiktivnih subjekata u porezne svrhe. Cilj joj je spriječiti fiktivna poduzeća koja imaju minimalne ili nepostojeće aktivnosti da iskorištavaju porezne olakšice.

Abstract (english)

The purpose of this paper was to describe the Directive and to determine the purpose and reason for its creation. Taxation reduces the economic strength of taxpayers; therefore, it is expected that taxpayers will try to reduce or avoid paying tax obligations, which leads to tax avoidance and tax evasion. Tax havens are problem related to tax evasion, and they gradually emerged in the past and became more and more complex. Throughout history, efforts have been made to regulate the international business of taxpayers through bilateral agreements, but there also have been international needs for the introduction of new standards. With the adoption of the Anti-Tax Avoidance Directive (ATAD) in July 2016, important progress was made in ensuring fair and efficient taxation. The key is to restore trust in the fairness of tax systems, enable governments to effectively exercise tax sovereignty and ensure tax avoidance practices. The paper enumerates and explains the main measures against tax evasion defined by the Directive. The measures were implemented in the Law on Profit Tax. One of the more recent initiatives is the Commission proposal on establishing rules for the group of abuse of fictitious entities for tax purposes. Its aim is to prevent fictitious companies with minimal or non-existent activities from taking advantage of tax breaks.

• Keywords: oporezivanje; ATAD; direktiva; porezne oaze; zlouporaba
• Keywords (english): taxation; ATAD; directive; tax havens; abuse
• Language: croatian
• URN:NBN: urn:nbn:hr:199:776301
• 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: 2023-07-12 07:20:51