ПРЕМЕШТАЊЕ ДОБИТКА У ЕВРОПСКЕ ПОРЕСКЕ РАЈЕВЕ: СЛУЧАЈ ФИЛИЈАЛА МУЛТИНАЦИОНАЛНИХ КОМПАНИЈА У СРБИЈИ
DOI:
https://doi.org/10.22190/TEME190715085VKljučne reči:
премештање добитка, порез на добитак, порески рајеви, избегавање пореза, мултинационалне компанијеApstrakt
Услед присуства у више држава, мултинационалне компаније (МНК) у позицији су да региструју значајан део добитка пре опорезивања у државама са преференцијалним пореским режимом како би избегле плаћање пореза по високим стопама. Другим речима, МНК могу премештати добитак из држава са високим пореским оптерећењем у државе са ниским пореским оптерећењем. У овом раду је истражено да ли српске филијале МНК, у директном власништву ентитета из европских пореских рајева, интензивније премештају добитак у пореске рајеве у односу на остале филијале. У раду је коришћена листа пореских рајева коју је објавио Оксфам 2016. године. Статистички тестови и регресиона анализа показали су да не постоји значајна разлика у премештању добитка у пореске рајеве између две поменуте групе филијала. Стога, могуће је да МНК сматрају Србију државом са преференцијалним пореским режимом услед релативно ниске прописане и ефективне стопе пореза на добитак. Ипак, за сврхе детаљније анализе, требало би да националне пореске власти инсистирају на јавном објављивању пореских извештаја компанија како би пореске праксе МНК биле транспарентније.
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