Tax competition

Davčna konkurenca je posledica globalizacije ter liberalizacije prostega trgovanja. Visoko obdavčljive države (EU-15 in OECD) so jo označile kot škodljiv pojav, ki ga je treba preprečiti. Strah pred izgubo davčnih prihodkov je pripomogel k temu, da so bila sprejeta številna priporočila, kot je npr. v Evropski uniji Kodeks ravnanja na področju podjetniškega obdavčenja ter na mednarodni ravni Poročilo o škodljivi davčni konkurenci ter uvedeni ukrepi harmonizacije posrednih davkov (davka na dodano vrednost). V magistrski nalogi obravnavamo fenomen davčne konkurence. Izhajamo iz ideje, da je davčna konkurenca, kot vsaka druga konkurenca, koristen pojav, saj vodi k inovativnosti, učinkovitosti in posledično povečuje družbeno bogastvo. Z obravnavo davčne konkurence na eni strani ter davčne harmonizacije na drugi strani smo poskušali prikazati možnosti izbire, ki jih imajo države pri oblikovanju optimalno učinkovitega davčnega sistema, ki bo spodbujal gospodarsko rast, konkurenčnost gospodarstva ter izboljševal življenjski standard prebivalstva.Tax competition is a result of globalization and free market liberalization. High tax rate countries (EU-15 and OECD) consider tax competition a harmful phenomenon which has to be eliminated. Fear of tax revenue loss contributed to the adoption of a number of recommendations such as The Code of Conduct for Business Taxation in the European Union and OECD Report regarding the harmful tax competition - An Emerging Global Issue on an international level and harmonization of indirect taxes (value added tax). The master\u27s thesis discusses the phenomenon of tax competition. We start from the idea that tax competition, like any other competition, is a useful phenomenon, as it leads to innovation, efficiency, and consequently increases the social wealth. By addressing tax competition on the one hand and tax harmonization on the other hand, we have tried to show the choices that countries have to develop optimum effective tax system that will promote economic growth, economic competitiveness, and improve the standard of living of the population