natgillin/translations-raw huggingface dataset:
EU je zavezana načelu, po katerem države prevzamejo odgovornost za svoje razvojne strategije, in se zaveda, da so države v razvoju v prvi vrsti same odgovorne za izboljšanje svojih sistemov na področju javnofinančnih prihodkov glede na svoje gospodarske in politične razmere ter izbire.
The EU is committed to the principle of ownership of development strategies, and acknowledges the prime responsibility of developing countries themselves to improve their revenue systems, according to their own economic and political circumstances and choices.
Pripravljenost za podporo davčnih sistemov držav v razvoju
Engagement for the support of developing countries tax systems
Komisija namerava z instrumenti EU zagotoviti večjo podporo pri oblikovanju davčnih sistemov držav v razvoju in izvajati načelo dobrega upravljanja na davčnem področju, in sicer tako, da se večja pozornost nameni učinkovitemu vključevanju načela dobrega davčnega upravljanja v oblikovanje, izvajanje in spremljanje državnih in regionalnih strateških dokumentov.
The Commission aims to engage the EU instruments in providing enhanced support in designing developing countries' tax systems and implementing the principles of good governance in the tax area, i.e. by paying more attention to effectively integrating the principles of good governance in tax matters into the programming, implementation and monitoring of country and regional strategy papers.
Standard finančnega poročanja po državah
Country-by-country financial reporting standard
Komisija v primeru večnacionalnih družb podpira uporabo standarda finančnega poročanja po državah kot orodja za ugotavljanje načinov izogibanja davkov in davčnih utaj na mednarodni ravni.
The Commission supports country-by-country financial reporting standard for multinationals as a tool to detect international tax avoidance and evasion practice.
Poudariti je tudi treba, da bo sporočilo o družbeni odgovornosti gospodarskih družb obravnavalo možnosti za razvoj sistema obveznega razkritja informacij o upravljanju v letnih računovodskih izkazih.
It is also important to underline the fact that a Communication on Corporate Social Responsibility will consider how to develop a system for mandatory disclosure of governance information in the annual accounting;
Mednarodni dialog in sodelovanje v davčnih zadevah
International dialogue and cooperation in tax matter
Komisija namerava pospešiti postopek mednarodnega dialoga in sodelovanja v davčnih zadevah, in sicer s spodbujanjem sodelovanja držav v razvoju na mednarodnih forumih.
The Commission aims to step up the process of international dialogue and cooperation in tax matters, notably by enhancing the participation of developing countries in relevant international fora .
Sporazumi o izmenjavi davčnih podatkov (TIEA)
Tax Information Exchange Agreements (TIEA)
Komisija glede na model direktive EU o obdavčenju dohodka od prihrankov, ki temelji na samodejni izmenjavi podatkov, vztraja, da je treba sprejeti sporazume o izmenjavi davčnih podatkov in jih izvajati, med drugim z večstranskim mehanizmom.
The Commission insists on the need to conclude and implement Tax Information Exchange Agreements (TIEA), including through multilateral mechanism, by referring to the model of the EU Savings Taxation Directive, based on the automatic exchange of information.
Negativni vidiki:
Negative aspects :
Carinski prihodki
Customs revenue
Ta dokument ne obravnava negativnega vpliva liberalizacije trgovine glede carinskih prihodkov na države z nizkimi prihodki.
This document does not address the negative impact on low-income countries of trade liberalisation in terms of customs revenue.
Čeprav ponovno potrjuje, da je treba preiti iz sistema, v katerem prihodki temeljijo na skupnih zunanjih tarifah, na druge vrste obdavčenja, zagovarja globljo regionalno integracijo z nadaljnjo liberalizacijo trgovine.
While reasserting the need to shift the resource base from external common tariffs towards other types of taxation, it advocates the deepening of regional integration, through further trade liberalisation.
Komisija tako popolnoma zanemarja težave, ki nastajajo z erozijo carinskih prihodkov, zlasti revnejših držav, ki so na podlagi študij Mednarodnega denarnega sklada v najboljšem primeru nadomestile 30 odstotkov izgub davkov na dohodek.
In this way, the Commission completely denies the difficulties raised by the erosion of customs revenues especially for poor countries, that according to IMF studies, have at best replaced 30% of lost trade taxes.
Poleg tega tudi primanjkuje predlogov za razširitev davčne osnove, da bi se zagotovil pošten in progresiven davčni sistem.
There is also an absence of proposals to expand the tax base, with the view to ensure a fair and progressive tax system.
Sedanje pomanjkljivosti OECD
Current flaws of the OECD
Komisija namerava spodbujati in podpirati države v razvoju, da bodo sprejele in izvajale mednarodne standarde na področju obdavčitve, ne da bi izrazila kritiko in opažanja o njihovih trenutnih pomanjkljivostih v okviru OECD.
The Commission aims to encourage and support developing countries to adopt and implement international standards in the tax area, without making critics or observations about their current flaws in the context of the OECD.
V zvezi s tem je treba ponoviti, da kodeks ravnanja OECD vladam omogoča, da se izognejo uvrstitvi na njen črni seznam zgolj z obljubo, da bodo spoštovale načelo za izmenjavo informacij, kar znižuje raven tega načela zgolj na izjavo o načelih, namesto da bi se ga učinkovito izvajalo.
In this regard, it should be recalled that OECD Code of Conduct allows governments to escape its blacklist merely by promising to adhere to the information exchange principles, turning it down into a mere ‘Declaration of Principles’, rather than being effectively implemented.
Sprejetje in izvajanje smernic OECD o transfernih cenah
Adoption and Implemen tation of the OECD transfer pri cing guidelines
Čeprav Komisija podpira sprejetje in izvajanje smernic OECD o transfernih cenah v državah v razvoju, hkrati meni, da je treba raziskati uporabo načela tržne cene, ne predlaga pa druge metodologije.
While supporting the adoption and implementation of the OECD transfer pricing guidelines in developing countries, the Commission mentions the need to investigate the application of the arm's-length principle, not proposing other methodology.
Erozija davčnih prihodkov
Erosion of Tax revenues
Na žalost se ne omenja erozije davčnih prihodkov, ki nastaja zaradi davčne konkurence med državami v globaliziranem gospodarstvu.
Unfortunately, there is no reference to the erosion of tax revenues arising from tax competition between countries in a globalised economy.
Nekateri nujni ukrepi
Some necessary steps
Boj proti davčnim oazam je osrednja prednostna naloga za doseganje razvojnih ciljev tisočletja.
Combating tax havens is a key priority for achieving the MDGs.
Davčne oaze zagotovo prispevajo k slabši kakovosti institucij in političnih sistemov v državah v razvoju.
Indeed, tax havens contribute to weakening the quality of institutions and the political system in developing countries.
Omogočajo namreč večji donos gospodarskega kriminala, spodbujajo iskanje koristi (rent-seeking) in prispevajo k bolj nepravični porazdelitvi davčnih prihodkov.
They make economic crime more profitable, encourage rent-seeking and increase the inequitable distribution of tax revenues.
i) Zaupnost, ki velja za davčne oaze, povzroča neenakomerno porazdelitev informacij med vlagatelji in zato zmanjšuje učinkovitost mednarodnih finančnih trgov.
i) The secrecy practised in tax havens creates information asymmetry between investors, and consequently reduces the efficiency of international financial markets.
Razmere povzročajo višje premije za tveganje in s tem zvišujejo stroške posojil za bogate in revne države.
This situation leads to higher risk premiums and thereby increases borrowing costs for both rich and poor countries.
ii) Davčni sporazumi prispevajo k favoriziranjem davčnih oaz.
ii) Tax treaties help to make tax havens a more favourable location.
Namen velike mreže dvostranskih davčnih sporazumov je odpraviti morebitno težavo dvojne obdavčitve, ki izhaja iz načela, da imata državi, kjer je lastnik nastanjen ali registriran (načelo države sedeža) in kjer se dohodek zasluži (načelo države izvora), na podlagi mednarodnega davčnega prava pravico do obdavčitve kapitalskih dobičkov.
A large network of bilateral tax treaties seeks to overcome the potential problem of double taxation resulting from the principle that under international tax law, both the country where an owner is domiciled or registered (domiciliary principle) and the country where the income is earned (source state principle) have the right to tax capital gains.
V primeru davčnih oaz, kjer so pravne osebe registrirane zgolj zaradi davčnih olajšav, izvajanje načela države sedeža povzroča neenako delitev davčnih prihodkov, saj zelo malo gospodarskih dejavnosti dejansko poteka v davčnih oazah.
In case of tax havens, where legal entities merely register in a jurisdiction for tax facilities, the implementation of the domiciliary principle engenders an unequal division of tax revenues, since very little of the economic activity actually takes place in the tax haven.
V takih okoliščinah bi morala imeti država izvora na podlagi načela poštenosti pravico do obdavčitve.
In such circumstances, principles of fairness suggest that the right to tax should lie with the source country.
iii) Medtem ko se v mnogih davčnih sporazumih med članicami OECD in državami v razvoju upošteva vpliv načela države sedeža na porazdelitev davkov, tako da se državi izvora priznava pravica do uvedbe davčnega odtegljaja do določene vrednosti (s čimer ta sistem zagotavlja delež davčnih prihodkov tudi državi izvora), pa davčni sporazumi med davčnimi oazami in drugimi državami v razvoju ne predvidevajo tovrstnih davčnih odtegljajev.
iii) While many tax treaties between OECD members and developing countries have taken account of the effect of the domiciliary principle on the distribution of taxes by giving the source country the right to impose a withholding tax up to a specified amount (this system ensures therefore that the source country also receives a share of the tax revenues), tax treaties established between tax havens and other developing countries make no provision for such a withholding tax.
iv) Davčni sporazumi med davčnimi oazami in državami v razvoju pogosto prispevajo k znatnemu zmanjšanju davčne osnove držav v razvoju, šibke javne finance pa so eden glavnih izzivov v številnih državah v razvoju.
iv) Tax treaties between tax havens and developing countries often contribute to a significant reduction in the tax base of the latter, while weak public finances are one of the principal challenges in a number of developing countries.
Poleg tega ti sporazumi ne bodo vplivali na škodljive strukture v davčnih oazah (kot je uporaba predpisov o zaupnosti in navidezne registracije sedeža).
Furthermore, tax treaties will not affect the harmful structures that exist in tax havens (such as the use of secrecy rules and fictional domiciles).
Zato je treba zagotoviti, da davčni sporazumi ne bodo zavirali nadaljnjega ukrepanja proti davčnim oazam, in jih ustrezno revidirati.
Therefore, it is important to ensure that tax treaties will not constrain further action against tax havens and should be revised accordingly.
Čeprav obstajajo smernice OECD o transfernih cenah večnacionalnih podjetij, je še veliko možnosti za njihovo izboljšanje.
Although OECD guidelines on transfer pricing by multinational enterprises exist, there is space to improve them.
Čeprav se številne mednarodne organizacije (OECD, Mednarodni denarni sklad, Projektna skupina za finančno ukrepanje, Forum za finančno stabilnost, ZN) spopadajo s težavami v zvezi s škodljivimi učinki davčnih oaz, nobena od njih ni namenjena izključno vprašanju davčnih oaz.
While a number of international organisations work on issues related to the harmful effects of tax havens (OECD, IMF, FATF, FSF, UN), none of these organisations have a mandate directed specifically at tax havens.
Mednarodno sodelovanje je na tem področju v glavnem namenjeno vprašanjem pranja denarja in sklepanju davčnih sporazumov, ki v določenih davčnih zadevah vključujejo pravico do pridobitve informacije od drugih držav.
International collaboration in this area is aimed primarily at money laundering and at establishing tax treaties that include the right to obtain information from other states on specific tax matters.
Poleg tega ima mednarodni okvir številne pomanjkljivosti:
Moreover, the international framework suffers from several fundamental weaknesses:
· države v razvoju so iz številnih pobud izključene (na primer iz OECD in Projektne skupine za finančno ukrepanje);
· developing countries are excluded from a number of initiatives (as in the case of the OECD and FATF);
· nobena od pobud ni primerna za reševanje glavnih težav, povezanih z nedovoljenimi finančnimi tokovi, ker med drugim ni samodejne izmenjave informacij o lastništvu in vpogleda v transferne cene znotraj družb;
· none of the initiatives are suited to overcoming the principal problems related to illicit financial flows, among which the lack of automatic exchange of information on ownership and insight into transfer pricing within companies;
· popolno sodelovanje v različnih forumih in pobudah pogosto zahteva določeno strokovno raven in zmogljivost, česar pa mnoge države v razvoju nimajo na razpolago.
· full participation in the various fora and initiatives often call for a level of expertise and capacity which many developing countries do not possess.
Za veliko držav, ki bi jih lahko označili za „rentne“ države (izkoriščajo namreč rente od razpoložljivih naravnih virov, zlasti nafte in mineralov) in ki jim ni treba obdavčiti svojih državljanov, pogosto velja da:
A wide range of countries that can be dubbed ‘rentier’ states (they benefit from abundant natural resource rents, particularly those from oil and minerals) which do not need to tax their citizens tend to:
· niso odvisne od davkoplačevalcev in zato ti nanje ne vplivajo;
· be independent of citizen-taxpayers, and therefore unresponsive to them;
· imajo malo pobud za spodbujanje širšega gospodarskega razvoja;
· have few incentives to promote broad economic development;
· s prihodki od nafte podkupujejo opozicijo in krepijo represivno notranjo varnost;
· use oil revenues to buy off opposition, and to fund repressive internal security;
· imajo malo pobud za vzpostavitev učinkovite uprave za pobiranje davkov in davčno upravljanje.
· have few incentives to establish effective bureaucracies to raise and manage taxes.
Za spodbujanje večje preglednosti pri porabi rent od izkoriščanja naravnih virov so bile sprejete pobude, vključno z inovativnimi pristopi, kot je pobuda za preglednost v sektorju ekstraktivne industrije (EITI).
Initiatives have been taken to promote greater transparency in regard to the spending of natural resource rents, including innovative ventures such as the Extractive Industries Transparency Initiative (EITI).
Tovrstne pobude je treba podpreti, mednarodne korporacije pa morajo razkriti dobičke in plačane davke v posamezni državi, da bi tako omogočili primerjavo med njihovimi plačili v vsaki državi v razvoju, kjer delujejo.
Such initiatives need to be supported, while transnational corporate companies need to disclose profits and taxes paid on a ‘country-by-country’ basis so as to make it possible to compare what they pay in every developing country where they operate.
Poročanje glede na posamezno državo je v skladu s podporo večnacionalnih družb za skupno družbeno odgovornost.
Country-by-country reporting goes hand-in-hand with the support of multinational companies for corporate social responsibility.
Globalizacija stopnjuje fiskalne težave, saj je težko obdavčiti kapital, ki je v mednarodnem obtoku.
Globalisation exacerbates fiscal problems, as internationally mobile capital becomes more difficult to tax.
To še zlasti velja za obdavčitev kapitalskih dobičkov družb, ki so registrirane v davčnih oazah.
This problem relates particularly to taxation of capital gains by companies registered in tax havens.
Države v razvoju potrebujejo ustrezen politični prostor za uvedbo kapitalskega nadzora in drugih ukrepov za odvračanje špekulacij in zagotovitev stabilnosti.
Developing countries should have the necessary policy space to impose capital controls and other measures to deflect speculation and ensure financial stability.
Razširitev davčne osnove
Widening the tax base
Razširitev osnove je osrednja prednostna naloga, da se revnim državam omogoči uresničevanje razvojnih ciljev tisočletja.
Where personal income tax generates around 7% of GDP in developed countries - and is paid by about 45% of the population, the corresponding number for developing countries is only 2% of GDP - paid by less than 5% of the population. .
Zadnjih dvajset let smo bili po vsem svetu priča davčnim reformam, s katerimi so bili uvedeni široko zasnovani davki na porabo, namesto da bi se zanašali na davek na dohodek.
Over the last twenty years, tax reforms worldwide have seen a shift away from reliance on trade taxes, and the introduction of broad-based consumption taxes (VAT).
Težava, s katero se je treba spopasti, je relativen padec davka na dohodek (kot posledica liberalizacije tarif) in uvedba davka na porabo kot je DDV ali energijski davek.
One problem to address is the relative decline of trade taxes (as a result of tariff liberalisation) and the introduction of consumption taxes such as VAT or energy taxes.
Čeprav je v državah, kjer predstavlja velik delež gospodarstva neformalni sektor, posredna obdavčitev praktičen način za razširitev davčne osnove, DDV ni najboljše sredstvo, saj ga sestavlja regresiven sistem obdavčitve.
Although indirect taxation is a practical way forward to widen the tax base in economies with large informal sector, VAT is not an ideal instrument since it consists of a regressive system of taxation.
Poleg tega je slabost DDV-ja ta, da ga je težje pobirati kot davek na dobiček, ki ga je nadomestil.
Moreover, VAT has the disadvantage of being harder to collect than the trade taxes it has replaced.
Davčen reforme bi bilo treba usmeriti k razvoju neposredne obdavčitve in hkrati zagotoviti, da bodo večnacionalna podjetja plačala pošten delež davkov.
Tax reform should be geared to developing direct taxation, while ensuring that multinational enterprises pay a fair share of taxes.
„Odgovornost“ za davčno strategijo
‘ Ownership ’ of taxation strategy
Obdavčitev ni samo tehnično vprašanje, ki ga je mogoče prenašati iz enega okvira v drugega, ne da bi upoštevali lokalne organe.
Taxation is not just a technical issue which can be transferred from one context to another without taking account of local authorities.
Pristop donatorja mora upoštevati značilno socialnoekonomsko okolje vsake države.
Donor's approach must be sensitive to each country's specific socio-economic environment.
Boljše sodelovanje med donatorji
Better coordination between donors
Donatorji lahko bolj podprejo napore za zbiranje prihodkov v državah partnericah, s čimer se bo verjetno izboljšalo upravljanje.
Donors can do more to support revenue-raising efforts in partner countries in ways that are likely to improve governance.
Študija Mednarodnega denarnega sklada iz leta 2005 kaže, da je bilo leta 2005 za podporo v zvezi z davki namenjenih samo 1,7 % od 7.1 milijarde USD pomoči za upravo vlad, gospodarsko politiko in javni sektor finančnega upravljanja.
A study led by the IMF in 2005 shows that of the USD 7.1 billion spent in 2005 on bilateral aid for government administration, economic policy and public sector financial management, only 1.7% went on tax related assistance.
Ti deleži so leta 2004, 2003 in 2002 znašali 2,7 %, 2,2 % in 3,5 %
The figures for 2004, 2003 and 2002 were 2.7%, 2.2% and 3.5% respectively
Vir: Upravljanje, davki in odgovornost: vprašanja in praksa, OECD 2008. .
Sources: ‘Governance, Taxation and Accountability: issues and practices’, OECD 2008. .
Poleg tega je treba bolje odraziti vpliv različnih vrst pomoči na domačo odgovornost in davke.
In addition, there is a need to better reflect the impact of different aid modalities on domestic accountability and tax.
o obdavčenju in razvoju - sodelovanje z državami v razvoju pri spodbujanju dobrega upravljanja v davčnih zadevah
on Tax and development - cooperating with developing countries on promoting good governance in tax matters
Odbor za ekonomske in monetarne zadeve poziva Odbor za razvoj kot pristojni odbor, da v svoj predlog resolucije vključi naslednje pobude:
The Committee on Economic and Monetary Affairs calls on the Committee on Development, as the committee responsible, to incorporate the following suggestions in its motion for a resolution:
2. opozarja, da dobrega upravljanja v davčnih zadevah ni mogoče izvažati ali vsiljevati od zunaj, in da se mora vsaka država odločiti o svoji davčni politiki; v tem okviru poziva Komisijo in nacionalne vlade, naj ne postavljajo ovir, ampak naj sodelujejo z vsemi državami, ki bi se odločile za skladno in pošteno povečanje davkov, kar bi vplivalo na tuja podjetja, ki se nahajajo na njihovem ozemlju, zlasti na področju izkoriščanja primarnih virov, ki so pomemben vir blagostanja v državah v razvoju;
Points out that good governance in tax matters cannot be exported or imposed from outside, and that it is up to each of the countries to decide its own tax policy; in that context, calls on the Commission and the national governments not to hamper, and to cooperate with, any countries which opt, consistently and fairly, for an increase in taxation that affects foreign undertakings present on their territory, particularly those operating in the fields of extraction of primary resources, which are an important source of wealth in developing countries;
6. poziva k uvedbi davka na finančne transakcije, saj bi prihodki iz tega vira izboljšali delovanje trga z zmanjšanjem špekulacij ter prispevali k financiranju svetovnih javnih dobrin, kot so razvoj in spopadanje s podnebnimi spremembami, ter zmanjšali javnofinančne primanjkljaje; meni, da bi moral biti ta davek sklenjen na čim širši osnovi, če pa to ni mogoče, pa bi moral biti sprejet kot prvi ukrep na ravni EU; poziva Komisijo, naj čim prej izdela študijo izvedljivosti, pri tem pa upošteva konkurenčne pogoje na svetovni ravni in po potrebi pripravi konkretne zakonodajne predloge;
Calls for the introduction of a tax on financial transactions, the revenue from which would improve the functioning of the market by reducing speculation and help to finance global public goods such as development and the fight against climate change, and reduce public deficits; considers that such a tax ought to be as broadly based as possible but, failing that, that the financial transaction tax should be introduced as a first step at the EU level; calls on the Commission to swiftly produce a feasibility study taking into account the global level playing field and, if appropriate, to come forward with concrete legislative proposals;
9. zahteva, da se izvršuje skladnost med finančno podporo EU, zagotavljanjem dostopa do trgov EU določenim državam in njihovo ravnjo sodelovanja z načeli dobrega upravljanja na davčnem področju;
Calls for coherence between EU financial support and the provision of access to EU markets for particular countries and for their level of cooperation with the principles of good governance in the area of taxation to be enforced;
IZID KONČNEGA GLASOVANJA V ODBORU
RÉSULTAT DU VOTE FINAL EN COMMISSION