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2020, br. 1, str. 137-161
Transferne cene u funkciji zloupotrebe instrumenata poreske konkurencije
Univerzitet u Istočnom Sarajevu, Ekonomski fakultet - Brčko, Brčko Distrikt, BiH

e-adresaljiljana.tanasic.efb@gmail.com
Ključne reči: transferne cene; instrumenti poreske konkurencije; stopa poreza na dobit; poreski podsticaji; poreska utočišta
Sažetak
U radu je pažnja usmerena na rasvetljavanje transfernih cena kao sredstva zloupotrebe instrumenata poreske konkurencije. Instrumenti poreske konkurencije imaju primarnu ulogu pri kreiranju nacionalne poreske privlačnosti za direktne strane investicije. Međutim, u cilju zaštite lokalne oporezive osnovice po osnovu zloupotrebe instrumenata poreske konkurencije, veliki broj zemalja primenjuje princip izvora prihoda, odnosno oporezivanje dobiti od poslovanja koje ostvari nerezidentno pravno lice isključivo u zemlji u kojoj je poslovanje obavljeno, tj. prihod kreiran. Ali sa procesom globalizacije i širenjem poslovanja multinacionalnih kompanija, odnosno povezanih pravnih lica, instrumenti poreske konkurencije ostali su pogodno područje zakonski dozvoljenog iznošenja dobiti putem primene transfernih cena. Podaci prikazani u radu ukazuju da, iako trend kretanja globalne stope poreza na dobit (kao dominantnog instrumenta poreske konkurencije) ima silaznu putanju, još uvek su izražene oscilacije u stopama između zemalja širom sveta, uključujući i postojeće nepodudarnosti i nedorečenosti nacionalnih poreskih propisa. Uzimajući to u obzir, cilj rada je bio da se naglasi da transferne cene, preko instrumenata poreske konkurencije, već više od dve decenije ugrožavaju ekonomsku, socijalnu i poresku stabilnost pojedinih zemalja. U radu je prikazano da su razvijene zemlje uvođenjem agresivnijih poreskih revizija transfernih cena uspele, u određenoj mjeri, da ostvare kontrolu nad njihovom primenom. Međutim, posebna pažnja je skrenuta na zemlje u razvoju koje zbog, sa jedne strane, odsustva adekvatnih regulatornih i kontrolnih mehanizama, finansijskih i kadrovskih resursa, a sa druge strane, nastojanja da putem različitih instrumenata poreske konkurencije privuku strane investicije, i dalje predstavljaju aktivno žarište zloupotrebe instrumenata poreske konkurencije putem neadekvatne primene transfernih cena.
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O članku

jezik rada: engleski
vrsta rada: pregledni članak
DOI: 10.5937/skolbiz1-22224
primljen: 17.06.2019.
prihvaćen: 21.10.2020.
objavljen u SCIndeksu: 06.03.2021.
metod recenzije: dvostruko anoniman
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