GLOBALIZACIJA, ŠKODLJIVA DAVČNA KONKURENCA IN GLOBALNA FINANČNA KRIZA

Pernat, Mina

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Title:	GLOBALIZACIJA, ŠKODLJIVA DAVČNA KONKURENCA IN GLOBALNA FINANČNA KRIZA
Authors:	ID Pernat, Mina (Author) ID Markovič Hribernik, Tanja (Mentor) More about this mentor...
Files:	MAG_Pernat_Mina_2015.pdf (1,33 MB) MD5: 36C378E25C6387EB009FF40E3C322BC4
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	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.
Keywords:	davčna konkurenca, škodljiva davčna konkurenca, globalizacija, davek od dohodka pravnih oseb, finančna kriza
Place of publishing:	Maribor
Publisher:	[M. Pernat]
Year of publishing:	2015
PID:	20.500.12556/DKUM-53738
UDC:	336.22
COBISS.SI-ID:	12095772
NUK URN:	URN:SI:UM:DK:ELJUGRLH
Publication date in DKUM:	18.03.2021
Views:	1114
Downloads:	110
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	GLOBALIZATION, HARMFUL TAX COMPETITION AND THE GLOBAL FINANCIAL CRISIS
Abstract:	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.
Keywords:	Tax competition, harmful tax competition, globalization, corporate tax, financial crisis

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