Planiranje poreza na dobit banaka u Republici Hrvatskoj

professional thesis

• Author: Marijana Herceg
• Mentor: Hrvoje Šimović (mentor); MBZ: 257496
• Committee member: Alen Stojanović (predsjednik povjerenstva); MBZ: 205171
• Committee member: Hrvoje Šimović (član povjerenstva); MBZ: 257496
• Committee member: Ivana Dražić Lutilsky (član povjerenstva); MBZ: 242861
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2018-04-11, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

U ovom radu je prikazan sustav oporezivanja dobiti u Republici Hrvatskoj te utjecaj poreza na dobit na prihode državnog proračuna. Obzirom da je kod oporezivanja dobiti izražena mogućnost poreznog planiranja, pojašnjena ja razlika između poreznog planiranja kao očekivanog ponašanja poreznih obveznika i neočekivanog, agresivnog poreznog planiranja. U radu su prikazani uočeni dostupni mehanizmi iz zakonskih propisa, računovodstvenih standarda, specifičnih financijskih instrumenata ili subjekata,... More koje obveznici poreza na dobit ovisno o namjerama mogu koristiti za planiranje svoje porezne obveze. Globalizacija, razvoj informacijske tehnologije i digitalizacije, pojava multinacionalnih kompanija, postojanje razvijenih međunarodnih pravnih normi značajno su utjecali na razvoj poreznog planiranja od onoga očekivanog i prihvatljivoga do agresivnog poreznog planiranja, koje za rezultat ima neočekivano premještanja dobiti s područja gdje nastaje na područje s povoljnijim poreznim režimom. Problem premještanja dobiti je globalni problema, stoga su u ovom radu iznesene mjere koje je preložio OECD uz podršku skupine G20 i Europske komisije, kako bi se spriječilo agresivno porezno planiranje i premještanje dobiti poznate pod nazivom BEPS mjere, a posebno su iznesene mjere koje je Europska komisija već usvojila. U ovom radu posebno su izdvojene banke kao specifična, brojčano mala, kategorija obveznika poreza na dobit. Izvršena je analiza poreznih obveza banaka koje posluju na području Republike Hrvatske u razdoblju od 2007. do 2016. godine, iz koje se može uočiti da banke značajno participiraju u ukupnoj poreznoj obvezi. Prikazani su određeni dostupni mehanizmi poreznog planiranja koji su više prilagođeni bankovnom sustavu u odnosu na ostale obveznike poreza na dobit. Less

Abstract (english)

This paper presents the system of profit taxation in the Republic of Croatia and the impact of the profit tax on the state budget revenues. Considering that in profit taxation there is a strong possibility of tax planning, the difference between tax planning as the expected behavior of taxpayers and unexpected, aggressive tax planning is also explained. The paper presents the observed accessible mechanisms of regulations, accounting standards, specific financial instruments or entities, which... More corporate taxpayers, depending on their intentions, can use for planning their tax liability. Globalization, the development of information technology and digitization, the emergence of multinational companies, the existence of developed international legal norms, have had a significant impact on the development of tax planning, from the expected and acceptable to aggressive tax planning, with the unexpected result of shifting of profits from the area where they are generated to the area with a more favorable taxation regime. The problem of profit shifting is a global problem, and this paper outlines the measures proposed by the OECD, with the support of the G20 and the European Commission, to prevent aggressive tax planning and profit shifting, known as the BEPS measures, and in particular the measures that the European Commission has already adopted. In this paper, banks are distinguished as a specific, numerically small, category of corporate taxpayers. An analysis of tax liabilities of banks operating on the Croatian territory in the period from 2007 to 2016 is performed, from which it can be seen that banks participate significantly in the overall tax liability. Certain available tax planning mechanisms that are more tailored to the banking system than to other corporate taxpayers are also presented. Less

• Keywords: porez; porez na dobit; porezna osnovica; proračun; banke; porezno planiranje; agresivno porezno planiranje; povezane osobe; transferne cijene; međunarodne pravne norme; premještanje dobiti; financijska imovina
• Keywords (english): profit; profit taxation; tax base; budget; banks; tax planning; aggressive tax planning; related persons; transfer pricing; international legal norms; profit shifting; financial assets
• Language: croatian
• URN:NBN: urn:nbn:hr:148:063504
• Study programme: Title: Financial institutions and markets; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: sveučilišni/a specijalist/specijalistica financijskih institucija i tržišta (sveučilišni/a specijalist/specijalistica financijskih institucija i tržišta)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2019-08-20 07:48:24