OECD and EU measures against corporate income tax evasion

Gotovo sve države godinama pokušavaju preko oporezivanja dobiti utjecati na konkurentnost gospodarstva, pokušavajući formirati sustav povoljan za rast i razvoj. No, zbog svoje proturječnosti i mogućnosti iskorištavanja nedorečenosti ovoga poreznoga oblika, ostavlja se prostora poreznim obveznicima za različita umanjivanja porezne obveze što u konačnici rezultira gubitkom poreznih prihoda za države. Porezni obveznici umanjuju svoju poreznu obvezu legalnim ili nelegalnim putem, odnosno ne kršeći direktno zakonske odredbe (tax avoidance) ili poduzimajući radnje koje nisu sukladne zakonskim odredbama (tax evasion). Kako bi se ovakav trend spriječio ili barem umanjio, pokrenute su mjere za suzbijanje poreznih prijevara na međunarodnoj i nacionalnoj razini. Na međunarodnoj razini, Organizacija za gospodarsku suradnju i razvoj (OECD) i skupina G20 razvili su projekt o smanjenju porezne osnovice i premještanju dobiti (BEPS). Sljedeći njihov primjer, na nacionalnoj razini, Europska unija pokreće svoj projekt zasnovan na OECD-ovom modelu, koji se bazire na mjerama i preporukama, te Akcijskim planom za suzbijanje porezne evazije.Governments of various countries are trying for years to get impact over the tax on the competitivness of the economy, trying to create a system favorable to growth and development. But, because of it¨s contradictions and possibilities of exploiting ambiguities of this form of taxation, it leaves space for taxpayers, to reduce tax liabilities on different ways, which ultimately results in a loss of tax revenue for the state. Taxpayers reduce their tax liability by legal or illegal means, that is not directly in violation of legal provisions or by taking actions that are not in compliance with applicable provisions. In order to prevent this trend, or at least lessen, there are launched measures for combating tax fraud at international and national level. At the international level, the Organization for Economic Cooperation and Development (OECD) and the G20 developed a project on the reduction of the tax base and get moving (BEPS). Following their example, at the national level, the European Union launches its project based on the OECD model, which is based on the measures and recommendations, as well as the Action Plan for combating tax evasion