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2014, vol. 16, br. 3, str. 177-193
Ocena efekata međunarodnog poreskog planiranja
Univerzitet u Kragujevcu, Ekonomski fakultet

e-adresasrdjanmdjindjic@gmail.com
Projekat:
Preklinička ispitivanja bioaktivnih supstanci (MPNTR - 41010)

Ključne reči: međunarodno oporezivanje; međunarodno poresko planiranje; transnacionalna korporacija; repatrijacija međunarodnog dohotka; realokacija međunarodnog dohotka
Sažetak
U ovom radu valorizujemo efekte osnovnih instrumenata međunarodnog poreskog planiranja, koji se odnose na efekte odlaganja repatrijacije međunarodnog dohotka, efekte realokacije međunarodnog dohotka i efekte tekućih i perspektivnih reformskih tendencija u zemljama članicama Evropske unije (EU) na domete međunarodnog poreskog planiranja u Republici Srbiji (RS). Transnacionalna korporacija (TNK) može da, osmišljenim restrukturiranjem globalnih poslovnih transakcija, ostvari 'ekstra' smanjenje efektivnog poreskog tereta, u komparaciji sa nivoom poreskog tereta koji je standardno predviđen u okviru oficijelno ustanovljene procedure međunarodnog oporezivanja (OECD). Sve dok postoje razlike u stopama poreza na dohodak korporacije između zemalja, postoji realan podsticaj za TNK da lociraju svoj dohodak u zemljama sa niskim porezima, a svoje troškove u zemljama sa visokim porezima. Aktuelne reformske tendencije u EU dvostrano utiču na domete poreskog planiranja u RS, u formi atraktiviziranja neporeskih instrumenata za unapređenje konkurentnosti privrede RS, i u formi prolongiranja međunarodnog pritiska na budžet RS.
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O članku

jezik rada: srpski, engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/ekonhor1403177d
objavljen u SCIndeksu: 09.01.2015.

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