Utjecaj digitalizacije na porezne politike

undergraduate thesis

• Title (english): Impact of Digitalisation on Tax Policies
• Author: Marija Iveković Mikulin
• Mentor: Jasna Bogovac (mentor)
• Committee member: Jasna Bogovac (predsjednik povjerenstva)
• Committee member: Hrvoje Arbutina (član povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2025-02-27, Croatia

Abstract

Utjecaj digitalizacije uzrokovao je značajne promjene na svim područjima, pa tako i u poreznim politikama država. Tradicionalni modeli oporezivanja, koji se oslanjaju na fizičku prisutnost, više nisu primjenjivi u dobu kada multinacionalne kompanije ostvaruju značajne prihode putem digitalnih platformi bez lokalne, fizičke prisutnosti. U svrhu pravednog oporezivanja razvijaju se bilateralni porezni ugovori, koji su prvotno uspostavljeni kako bi se spriječilo dvostruko oporezivanje. Pokreće se inicijativa BEPS (Base Erosion and Profit Shifting), koja je osmišljena kako bi se spriječilo premještanje dobiti u jurisdikcije s nižim poreznim stopama. Godinama se pokušava uspostaviti jedinstveni multilateralni okvir za oporezivanje digitalne ekonomije – tzv. globalni minimalni porez na dobit, kao inicijativa OECD-a; no, budući da to ne uspijeva, neke države EU (Italija, Francuska, Španjolska...) uvode u svoja zakonodavstva porez na digitalne usluge (DST) kako bi osigurale da trgovačka društva, koja ostvaruju prihode u tim državama u kojima ne posjeduju fizičku prisutnost, adekvatno doprinose državnim proračunima. Sjedinjene Američke Države percipiraju ove mjere kao protekcionističke, što dodatno ističe rizik od trgovinskih sukoba. Digitalizacija ne mijenja samo način na koji se ostvaruju prihodi, već također zahtijeva temeljitu reformu poreznih sustava na globalnoj razini..

Abstract (english)

The impact of digitalization has caused significant changes across all areas, including the tax policies of states. Traditional tax models, which rely on the physical presence of companies, are no longer applicable in an era when multinational corporations generate substantial revenues through digital platforms without maintaining a local, physical presence. In order to ensure fair taxation, bilateral tax treaties—originally established to prevent double taxation—are being developed. The BEPS (Base Erosion and Profit Shifting) initiative is being launched, designed to prevent the shifting of profits to jurisdictions with lower tax rates. For years, efforts have been made to establish a unified multilateral framework for the taxation of the digital economy—the so-called global minimum corporate tax, an initiative by the OECD; however, since this has not succeeded, some EU countries (Italy, France, Spain, etc.) are incorporating a digital services tax (DST) into their legislation to ensure that companies generating revenues in these countries without a physical presence adequately contribute to state budgets. The United States perceives these measures as protectionist, which further underscores the risk of trade conflicts. Digitalization not only changes the way revenues are generated but also demands a thorough reform of tax systems on a global scale..

• Keywords: digitalizacija; porezne politike; međunarodno oporezivanje; digitalna ekonomija; Digital Services Tax (DST); globalni minimalni porez; OECD; trgovinski sukobi
• Keywords (english): Digitalization; Tax Policies; International Taxation; Digital Economy; Digital Services Tax (DST); Global Minimum Tax; OECD; Trade Conflicts
• Language: croatian
• URN:NBN: urn:nbn:hr:199:039741
• Study programme: Title: Tax; Study programme type: professional; Study level: undergraduate; Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke (prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2025-03-07 09:45:43