POZITIVNI IN NEGATIVNI UČINKI DAVČNE KONKURENCE

Vračko, Eva

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Title:	POZITIVNI IN NEGATIVNI UČINKI DAVČNE KONKURENCE
Authors:	ID Vračko, Eva (Author) ID Hauptman, Lidija (Mentor) More about this mentor...
Files:	VS_Vracko_Eva_2012.pdf (669,38 KB) MD5: 993760067EFFF0AE8D0BAC517E8243AB PID: 20.500.12556/dkum/bfc3985d-ca1c-4325-a583-f699cb5bec43
Language:	Slovenian
Work type:	Final seminar paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Davčna konkurenca je in bo zmeraj prisotna po vsem svetu. O njej je v slovenski literaturi namenjeno presenetljivo malo pozornosti. Avtorji imajo o posledicah davčne konkurence različna mnenja. Genschel meni, da je davčna konkurenca škodljiva, Mitchell pa meni, da je potrebna, saj vzdržuje davčno učinkovitost. Da bi nad davčno konkurenco imeli boljši pregled in jo lažje razumeli, so ekonomisti davčno konkurenco razdelili v skupine. Ker pa poznamo tudi različne tipe davkov in davčnih sistemov, poznamo tudi različne tipe davčne konkurence, med katerimi so najpomembnejše neposredne tuje naložbe. Pri davčni konkurenci se srečujemo tako s pozitivnimi kot tudi negativnimi učinki. Negativna davčna konkurenca se pojavi takrat, kadar ima država namen privabiti čim več tujih naložb in vlagateljev. Organizacija OECD je sprejela poročilo o škodljivi davčni konkurenci, v kateri so opredeljene škodljive jurisdikcije. Pri davčni konkurenci gre torej za ljudi in vprašanje, ali ti uživajo svobodo ali ne. Razlikujemo tudi različne modele merjenja davčne konkurence (Leviathanov model, Tieboutov model, Osnovni model), ki različno vplivajo na zaloge javnih dobrin. Znotraj davčne konkurence pa se velikokrat pojavlja tudi pojem off-shore centri. To so območja, v katerih veljajo drugačna pravila poslovanja gospodarskih družb. Za off-shore avtorji uporabljajo različne izraze, kot so davčne oaze, davčni paradiži, proste cone, … Za njih velja, da ne zaračunavajo davkov ali pa so davki bistveno nižji kot v drugih državah. Tudi pri off-shore centrih ločimo negativne in pozitivne učinke. OECD pa navaja tudi tiste lastnosti, ki jih mora imeti neko območje, da ga lahko obravnavamo kot davčne oaze. Slovenija, pa še ni podala svojega stališča do off-shore jurisdikcij, seveda pa to ni neznanka med slovenskimi poslovneži in posamezniki.
Keywords:	Davčna konkurenca, Osnovni model, Leviathanov model, Tieboutov model, OECD (Organizacija za ekonomsko sodelovanje in razvoj), off-shore centri.
Place of publishing:	Radenci
Publisher:	[E. Vračko]
Year of publishing:	2012
PID:	20.500.12556/DKUM-37816
UDC:	336.22
COBISS.SI-ID:	11217692
NUK URN:	URN:SI:UM:DK:KWBTV9BS
Publication date in DKUM:	23.11.2012
Views:	2641
Downloads:	169
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	POSITIVE AND NEGATIVE EFFECTS OF TAX COMPETITION
Abstract:	Tax competition is and it always will be present globally. There is surprisingly little written about it in the Slovene literature. The writers’ opinions on tax competition differ very much. Genschel argued that tax competition is adverse, Mitchell on the other hand thinks that it maintains tax efficiency. In order to better oversee and understand tax competition, economists have divided tax competition into groups. Due to knowing more various types of taxes and tax systems, we also have various types of tax competition, the most important being direct foreign investments. By tax competition we encounter both, positive and negative effects. Negative tax competition occurs when the state is trying to attract as much foreign investments and investors possible. Organization OECD has accepted a report on adverse tax competition, in which adverse jurisdictions are specified. Tax competition is therefore about people and the question, whether they are free or not. We also know various models of measuring tax competition, which effect the supplies of public goods, such as Leviathan Model, Tiebout Model or Basic Model. As part of tax competition it is important to mention the term off-shore centres. These are the areas where the cooperation of enterprises does not have the same rules. Writers use different terms for offshore, such as tax havens, tax paradise, free zones... There are no taxes in offshore centres or the taxes are significantly lower as in other countries. Offshore centres also have negative and positive effects. OECD mentions also some characteristics which an area has to have, so that it can be considered a tax havens. Slovenia has not stated yet its view on offshore jurisdictions, however the term is well known among Slovene businessmen and individuals.
Keywords:	tax competition, Basic Model, Leviathan Model, Tiebout Model, OECD (Organisation for Economic Co-operation and Development), offshore centres.

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