Oporezivanje digitalne ekonomije

master's thesis

• Title (english): Taxation of the digital economy
• Author: Josipa Banović
• Mentor: Dajana Barbić (mentor)
• Committee member: Maja Mihelja Žaja (član povjerenstva)
• Committee member: Antonija Buljan (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2024-10-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Digitalna ekonomija proizašla kao rezultat tehnološkog napretka te primjene Interneta i IKT u poslovanju predstavlja temeljnu prekretnicu u vremenu moderne ekonomije. Standardni poslovni modeli i načini kreiranja vrijednosti zamijenjeni su inovativnim rješenjima koji su znatno unaprijedili poslovanje. Iako se za digitalnu ekonomiju najčešće vežu pozitivne konotacije koje označavaju napredak za svjetsku ekonomiju, ono ipak sa sobom nosi i određene rizike za poduzeća kao i za porezne vlasti. Neporeciva je činjenica da su poduzeća koja primjenjuju digitalnu tehnologiju konkurentnija od poduzeća koja pripadaju industrijskom gospodarstvu. Međutim, nijedan sistem nije savršen pa tako ni ovaj, a područje u kojem se najjasnije vide manjkavosti je upravo ubiranje izravnih i neizravnih poreza. Porezna tijela diljem svijeta se godinama bore s nezakonitim praksama izbjegavanja plaćanja poreza ili plaćanja manjeg od propisanog. Razlog toga su rupe u međunarodnim sustavima oporezivanja te neujednačenost regulatornih pravila. Većina velikih poduzeća koja djeluju na svjetskom tržištu te plasiraju svoje usluge i proizvode na raznorazna područja, podliježu BEPS praksi (Base Erosion and Profit Shifting) tj. premještanju dobiti u porezne oaze ili smanjivanje osnovice kako bi platili što manje. Navedena problematika je u fokusu OECD-a sa zemljama G20 te Europskoj komisiji, a zajednički cilj je definirati inicijative i prijedloge kojima bi se obvezivalo kompanije na ispunjavanje poreznih obveza koje imaju djelovanjem u digitalnoj ekonomiji.

Abstract (english)

The digital economy that has emerged as a result of progress and application of the Internet and ICT represents the fundamental turning point in the modern economy. Standard business models and ways of creating value are replaced by innovative solutions that have significantly improved business. Although the digital economy is most often associated with positive connotations that represent progress for the global economy, that still brings some risks for the companies and tax authorities. The undeniable fact is the companies that use digital technology are more competitive than those that belong to the industrial economy. However, there is no perfect system including this one, and the area where deficiencies are most clearly visible is in the collection of direct and indirect taxes. Tax authorities all over the world are fighting against illegal practices like tax avoidance or paying less than prescribed. The reasons for this are holes in international tax systems and non-uniformity regulatory rules. The majority of big companies that operate on the world market and place their services and products in the various locations are prone to BEPS practice (Base Erosion and Profit Shifting) i.e. profit shifting to the tax havens or reducing the base to pay as little as possible. The mentioned issue is in the focus of the OECD together with G20 countries and the European Commission, and the common goal is to define initiatives and proposals which would oblige companies to fulfill tax obligations they have by operating in the digital economy.

• Keywords: digitalna ekonomija; transformacija poslovanja; oporezivanje; BEPS; digitalne usluge
• Keywords (english): digital economy; business transformation; taxation; BEPS; digital services
• Language: croatian
• URN:NBN: urn:nbn:hr:148:284543
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-10-24 16:32:06