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2016, br. 1, str. 121-134
Poboljšanje poreske transparentnosti na međunarodnom nivou
Univerzitet 'Union - Nikola Tesla', Beograd

e-adresas_stojanovic2001@yahoo.com
Ključne reči: poreska transparentnost; multinacionalne kompanije; profit; porez; obelodanjivanje podataka; međunarodne mere
Sažetak
Rad se bavi pitanjem poreske transparentnosti iz ugla mera koje se preduzimaju na međunarodnom planu. Različite međunarodne organizacije, Evropska unija i pojedinačne države sprovode mere i projekte kako bi se multinacionalne kompanije 'naterale' na obelodanjivanje podataka o svom poslovanju i plaćanju poreza u svakoj državi u kojoj posluju. Posebno se ističu projekti OECD-a i Svetske banke u oblasti ekstraktivne industrije, i veći broj direktiva usvojenih u Evropskoj uniji.
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O članku

jezik rada: srpski
vrsta rada: pregledni članak
objavljen u SCIndeksu: 04.07.2016.

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