Izzivi davčnega prava v luči sodobnih digitalnih tehnologij

Hajd, Iris

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Title:	Izzivi davčnega prava v luči sodobnih digitalnih tehnologij
Authors:	ID Hajd, Iris (Author) ID Škof, Bojan (Mentor) More about this mentor...
Files:	MAG_Hajd_Iris_2018.pdf (1,08 MB) MD5: 4998F0EF4AD6B60A55B8B0176450CA07 PID: 20.500.12556/dkum/e2ed4b49-26e7-494f-9937-56cb106f2252
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	PF - Faculty of Law
Abstract:	V magistrskem delu je obravnavana tematika obdavčenja na področju digitalne tehnologije. Razdeljena je na več sklopov, kjer so pod drobnogled vzeti instituti avtomatizacije delovnih procesov na račun uvajanja robotske tehnologije, sodelovalno gospodarstvo v povezavi z internetnimi platformami in nenazadnje novosti obdavčenja na področju digitalnega gospodarstva ter obravnava obdavčitve dohodkov iz poslovanj s kriptovalutami. Pri avtomatizaciji in pojavu robotske tehnologije v delovnih procesih, v osnovi povzroča težavo že sama definicija pojma robot. Z davčnega vidika pa je tematika zanimiva predvsem zato, ker avtomatizacija delovnih procesov in posledično nadomeščanje delovne sile z roboti prinaša največji delež prihodka v državni proračun – davek na dohodek iz zaposlitve. Po podatkih Statističnega urada Republike Slovenije je povprečna plača zaposlenega brez otrok v Sloveniji obremenjena z davki in dajatvami v višini 40,0%. Ali je smiselna uvedba davka na robote? Država ima na voljo tudi alternativne rešitve, kot je recimo povišanje stopnje davka dohodka pravnih oseb, uvedba univerzalnega temeljnega dohodka, uvedba pavšalnega davka ipd. Sledi obravnava sodelovalnega gospodarstva, katerega je Evropska Komisija v Evropski agendi za sodelovalno gospodarstvo definirala kot »poslovne modele, pri katerih se dejavnosti omogočajo prek platform za sodelovanje, ki ustvarjajo odprt trg za začasno uporabo blaga ali storitev, ki jih pogosto zagotavljajo posamezniki«. Bistvena razlika modelov sodelovalnega gospodarstva v primerjavi z obstoječimi oblikami poslovanja je v tem, da novi modeli le oblikujejo trg, preko katerega lahko ponudniki s pomočjo interneta ali mobilne aplikacije nudijo svoje storitve. Poleg smernic iz Agende, ima Komisija namen vzpostaviti tudi »okvir spremljanja«, s katerim bo redno sledila trendom cen, spremljala kakovost storitev in nadzirala regulativni razvoj v državah članicah, še posebej v primerih, ko bi nacionalna ureditev ali pravne praznine v povzročale ovire ali težave pri razvoju sodelovalnega gospodarstva na neutemeljen način. Z davčnega vidika je kot primer vzeta platforma Airbnb, namenjena oddajanju sob, apartmajev in drugih nepremičnin, ki jih gostitelj nudi svojim gostom (registriranim uporabnikom) proti plačilu. Tudi na področju digitalnega gospodarstva se obetajo pomembne novosti, ki jih je prinesel nov predlog Evropske Komisije z ukrepi za zagotovitev pravične obdavčitve. Reforma pravil se med drugim nanaša na davek od dohodkov pravnih oseb. Dobiček se naj zabeleži in obdavči tam, kjer imajo podjetja pomembno interakcijo z uporabniki prek digitalnih kanalov. V tej zvezi je podrobneje obravnavana še tematika obdavčenja dohodkov, ki nastanejo pri poslovanju s kriptovalutami. Težava ponovno nastane pri definiciji, saj niti na ravni EU ni enoznačne definicije pod kaj jih umestiti. Trenutno so te valute regulirane le na področjih obdavčitve ter preprečevanja pranja denarja in financiranja terorizma.
Keywords:	Davek na robote, kriptovalute, ICO, digitalno gospodarstvo, internetne platforme, airbnb.
Place of publishing:	[Maribor
Publisher:	I. Hajd]
Year of publishing:	2018
PID:	20.500.12556/DKUM-71762
UDC:	336.22:004(043.3)
COBISS.SI-ID:	5643819
NUK URN:	URN:SI:UM:DK:KWSLZLQ6
Publication date in DKUM:	24.09.2018
Views:	1411
Downloads:	251
Metadata:
Categories:	PF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	29.08.2018

Secondary language

Language:	English
Title:	Tax law challenges in the view of digital technologies
Abstract:	This master's thesis outlines the issue of taxation in the field of digital technology. It is divided into sections with different institutes in regard to automation of work processes and robot technologies, sharing (also collaborative economy) in connection with internet platforms and, last but not least, innovations and taxation in the field of digital economy, where the emphasis is on the taxation of income from operations with cryptocurrencies. The main issue in robot technologies is how to define robots. However, the automation of work processes and consequent replacement of the workforce with robots bring the largest share of income to the state budget - the tax on income from employment. According to the Statistical Office of the Republic of Slovenia data, the average wage of an employee without children in Slovenia is charged with taxes and duties of 40.0% (the EU average is 36%). Is it reasonable to introduce the tax on robots? The government could also use alternative solutions, such as the increase in the rate of corporation tax, the introduction of universal basic income, the introduction of flat-rate taxes etc. This is followed by a discussion of taxation in the cooperative economy, where European Commission defined collaborative economy as “Business models where activities are facilitated by collaborative platforms that create an open marketplace for the temporary usage of goods or services often provided by private individuals”. In comparison to existing forms of business, new models of cooperative economy only shape existing market on which providers can offer their services. European Commission also seeks to establish a "monitoring framework" to regularly follow price trends, monitor the quality of services and monitor developments in the Member States, especially in cases where national regulation or regulatory gaps would cause barriers in the development of the collaborative economy. From the tax aspect, the Airbnb Platform is taken as an example. Airbnb platform is designed for its registered users to rent rooms, apartments and other real estate that the host offers to its guests (registered users) for payment. Developments of the digital economy were presented with new Commission proposal, which provides guidance to ensure fair taxation. The reform of the rules applies, inter alia, to corporation tax. Profit should be recorded and taxed where businesses have important interactions with users, not in the country where it was established. The focus of this chapter is on the taxation of income arising from dealing with cryptocurrencies. The real difficulty arises withe the definition of cryptocurrencies since there is no single official definition at EU level. Currently, these currencies are regulated only in the areas of taxation and the prevention of money laundering and terrorist financing.
Keywords:	Robot tax, sharing economy, cryptocurrencies, ICO, airbnb, internet platforms

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