20.500.12556/DKUM-53738 GLOBALIZACIJA, ŠKODLJIVA DAVČNA KONKURENCA IN GLOBALNA FINANČNA KRIZA GLOBALIZATION, HARMFUL TAX COMPETITION AND THE GLOBAL FINANCIAL CRISIS Globalizacija in prosti pretok kapitala spodbujata davčno konkurenco med državami. Večina ekonomistov podpira globalizacijo. Za države pa je težje ohranjati visoke davčne stopnje, če želijo ostati konkurenčne. S tem, ko postajata kapital in delovna sila bolj mobilna, se mednarodna davčna konkurenca povečuje. Številne države so se odzvale na globalizacijo z znižanjem davkov za privabljanje tujih naložb in spodbujanje rasti. Davčna stopnja davka od dohodka pravnih oseb se je od leta 1995 do leta 2012 zniževala, kar je lahko posledica davčne konkurence. Zniževanje davkov in druge davčne ugodnosti privabljajo tuje investitorje, istočasno pa znižujejo javnofinančne prihodke. Davčna konkurenca ima kakor vsaka oblika konkurence tako pozitivne kot negativne učinke. Negativni učinki se kažejo v izkrivljanju pretoka kapitala, pozitivni učinki pa v gospodarski rasti. Zaradi negativnih učinkov škodljive davčne konkurence sta se OECD in EU usmerili k vzpostavljanju iniciativ omejevanja škodljive davčne konkurence. Globalization and free movement of capital encourage the phenomenon of tax competition between countries. Most economists are supporting globalization. But countries have to try harder to maintain high tax rates to stay competitive. With increase in mobility of capital and labor, the international tax competition also increases. Many countries have responded to globalization by lowering taxes to attract foreign investment and promote growth. Tax rate on corporate income declined from 1995 to 2012, which may be due to tax competition. Lowering tax rates and other tax advantages attract foreign investors; at the same time lowering tax rates also reduces general government revenue. Tax competition has positive and negative effects, like any other form of competition. Negative effects are primarily reflected in the distortion of capital flow. A positive effect is economic growth. Because of the negative effects of harmful tax competition, OECD and EU are focused on establishing initiatives to eliminate harmful tax competition. davčna konkurenca škodljiva davčna konkurenca globalizacija davek od dohodka pravnih oseb finančna kriza Tax competition harmful tax competition globalization corporate tax financial crisis true true false [M. Pernat] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2015-07-12 23:05:56 2021-03-18 10:11:15 2022-06-03 03:10:37 2021-05-13 03:13:26 2015 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 12095772 URN:SI:UM:DK:ELJUGRLH MAG_Pernat_Mina_2015.pdf MAG_Pernat_Mina_2015.pdf 1 36C378E25C6387EB009FF40E3C322BC4 41c35190849115fd2fd5d265b2979398bd93c064f70576d3b09d88ed572a5e72 b2e94804-7c0b-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=78310 Ekonomsko-poslovna fakulteta 0 0 0