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2019, vol. 67, br. 3-4, str. 224-236
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Komparativna analiza poreske regulacije transfernih cena u zemljama bivše SFR Jugoslavije
Comparative analysis of transfer pricing taxation in former Yugoslavian countries
Univerzitet u Istočnom Sarajevu, Ekonomski fakultet - Brčko, Brčko Distrikt, BiH
Ključne reči: transferne cene; poresko regulisanje transfernih cena; zemlje bivše SFR Jugoslavije
Keywords: transfer pricing; taxation o f transfer prices; former Yugoslavian countries
Sažetak
Transferne cene, kao potencijalni instrument za izbegavanje prave poreske obaveze, predstavljaju jedno od rastućih poreskih problema 21. veka. U nastojanju da se rasvetle negativni efekti primene transfernih cena na lokalne poreske budžete i identifikuju odredeni mehanizmi efikasne poreske kontrole, u radu su sagledane osnovne poreske implikacije zloupotrebe transfernih cena, kao i pojedini instrumenti njihove poreske regulacije. Takođe, s ciljem utvrđivanja osveštenosti zemalja bivše SFR Jugoslavije u pogledu ozbijnosti odnosne tematike, dalje prikaz i analiza zastupljenosti instrumenata poreske regulacije transfernih cena u tim zemljama u kontekstu nadnacionalnih regulativa. Analiza je pokazala da između razmatranih zemalja postoje velike oscilacije u uobličavanju poreskog pristupa nadzoru primene transfernih cena pri obavljanju transakcija između povezanih pravnih lica, te da su te razlike uslovljene stepenom razvijenosti i izgrađenosti samih zakonskih propisa.
Abstract
Transfer pricing, as a potential instrument for avoiding real tax liability, is one of the growing tax issues of the 21st century. In an effort to shed light on the negative effects of transfer pricing application on local tax budgets and identify certain mechanisms for efficient tax control, the paper discusses basic implications of transfer pricing misuse in terms of taxation, as well as some instruments of taxation thereof. Also, in order to determine the awareness of the seriousness of this issue in former Yugoslavian countries, the presentation and analysis of the representation of certain instruments of transfer pricing taxation in these countries were carried out in the context of supranational regulations. The analysis showed that there are large oscillations in the tax approach to the control of implementation of transfer pricing when conducting transactions between related legal entities, and that these differences are conditioned on the level of development and structure of legal regulations.
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