Taxation of Multinational Companies with Reference to Tax Benefits and Tax Avoidance

Multinacionalne kompanije su jedan od najvažnijih pokretaća svjetske ekonomije. Samim time interes javnosti za podacima koji se tiču poslovanja postaje sve veći. Transparentnost poslovanja, pogotovo u razdoblju nakon krize postaje bitan čimbenik povjerenja javnosti u kompanije. Porezne strategije velikih kompanija uključuje sve više agresivnih aktivnosti izbjegavanja plaćanja poreza jer im to omogućuje smanjenje troškova i maksimalizaciju dobiti. Uslijed povećanja broja takvih aktivnosti dolazi do problema regulacije i kontrole od strane poreznih vlasti. U Europskoj Uniji kontrola poreznih aktivnosti otežana je neharmonizacijom poreznih sustava, nove članice imaju niže porezne stope od zemalja osnivačica i osiguravaju porezna utočišta velikim kompanijama.Multinational companies are one of the most important drivers of the world economy. As such, the public's interest in business-related data is getting bigger. Business transparency, especially in the post-crisis period, becomes an important factor of public confidence in the company. Big corporation tax strategies include more and more aggressive tax avoidance activities because it allows them to reduce costs and maximize profits. Due to the increase in the number of such activities, there is a problem of regulation and control by the tax authorities. In the European Union, control of tax activities is hampered by nonharmonization of tax systems, new members have lower tax rates than founder countries and provide tax havens to large companies