natgillin/translations-raw huggingface dataset:
S. ker so v veliko državah v razvoju za podjetja določene različne stopnje davka na dohodek, ki ne temeljijo le na dohodku in dividendah, temveč tudi na poslovnih sektorjih, kar pomeni, da je sektorska dodelitev virov izkrivljena zaradi različnih davčnih stopenj,
S. whereas in many developing countries there exist multiple corporate income tax rates based not only on income and dividends, but also on business sectors, meaning that the sectoral allocation of resources is distorted by differences in tax rates,
1. se strinja s Komisijo, da so učinkoviti in pošteni davčni sistemi bistveni za zmanjšanje revščine, dobro vodenje in izgradnjo države;
Agrees with the Commission that efficient and fair tax systems are crucial for poverty reduction, good governance and state-building;
Težave držav v razvoju ob zvišanju prihodkov od davkov
Difficulties encountered by developing countries in raising tax revenues
9. opozarja, da države v razvoju zaradi davčnih utaj izgubljajo veliko finančnih sredstev in da je boj proti davčnim oazam ena od ključnih prednostnih nalog EU, da bi državam v razvoju učinkovito olajšali dostop do njihovih davčnih prihodkov; opozarja, da je treba v zvezi s tem sprejeti ustrezne ukrepe na evropski in mednarodni ravni v skladu z zavezami, sprejetimi zlasti v okviru skupine G20;
Points out that tax evasion represents a considerable financial loss for developing countries, and that measures to combat tax havens and tax evasion are one of the priorities for the EU with a view to providing developing countries with effective help in gaining access to their tax revenues; recalls the need to take the appropriate measures in that respect at European and international level, in accordance with the commitments given, in particular, by the G20;
12. poudarja, da imajo najrevnejše države težave z nadomeščanjem padca davkov na dohodek, ki je posledica sedanje globalne liberalizacije trgovine, z drugimi vrstami notranjih virov, kar bi v najboljšem primeru nadomestilo približno 30 odstotkov izgub davka na dohodek;
Stresses that the poorest countries are having difficulties in compensating for the decline in trade taxes resulting from the current global context of trade liberalisation, by replacing them with other types of domestic resources, since at best about 30% of lost trade taxes have been replaced;
14. opozarja, da nesorazmeren dostop do informacij, ki je posledica predpisov o tajnosti v davčnih oazah, zmanjšuje učinkovitost mednarodnih finančnih trgov, saj vodi v višje premije za tveganje in s tem povečuje stroške posojil za bogate in revne države;
Recalls that asymmetry of information, which results from tax havens’ secrecy rules, reduces the efficiency of international financial markets, since it has led to higher risk premiums and thereby increased borrowing costs for both rich and poor countries;
17. opozarja, da dobrega upravljanja v davčnih zadevah ni mogoče izvažati ali vsiljevati od zunaj ter 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 field of extraction of primary resources, which is an important source of wealth in developing countries;
19. opozarja, da zmanjšanje carinskih virov, ki izhaja zlasti iz sporazumov o gospodarskem partnerstvu z Evropsko unijo, negativno vpliva na finančne vire, ki so neposredno na voljo državam v razvoju; v zvezi s tem in za nadomestitev teh izgub poziva Komisijo, naj v okviru morebitne pomoči pri izboljšanju nacionalnih davčnih sistemov spodbuja države v razvoju k temu, da bi dajale prednost neposrednim progresivnim davkom pred posrednimi davki, zlasti davki na potrošnjo, ki zaradi svoje narave najbolj prizadenejo ljudi z nizkimi dohodki;
Points out that the decline in customs resources brought about in particular by Economic Partnership Agreements with the European Union is having a negative impact on the financial resources immediately available to developing countries; in that context, and to compensate for those losses, calls on the Commission to encourage developing countries, as part of any assistance given to improve their national tax systems, to give priority to progressive direct taxes over indirect taxes, particularly those levied on consumption, which, by their nature, hit low-income population groups harder;
22. poziva k skladnosti med finančno podporo EU, zagotavljanjem dostopa do trgov EU določenim državam in njihovo ravnjo sodelovanja, ob upoštevanju načel 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 regard to the principles of good governance in the area of taxation to be enforced;
25. opozarja, da mora biti cilj širjenja trgovinske izmenjave z državami v razvoju spodbuditev trajnostne gospodarske rasti in razvoja teh držav; ugotavlja, da odprava carin pomeni posledično izgubo carinskih prihodkov in jo je treba torej bolje nadzorovati, biti mora bolj progresivna in potekati sočasno z izvajanjem davčnih reform, ki omogočijo uporabo prihodkov iz nadomestnih virov (DDV, davek na premoženje, davek na dohodek);
Recalls that the objective of expanding trade with the developing countries must be to promote the sustainable economic growth and the development of these countries; notes that the abolition of customs duties will inevitably entail a loss of customs revenue and must therefore be subject to tighter supervision, be more gradual and go hand in hand with the implementation of tax reforms which harness alternative forms of revenue to make up the shortfall (VAT, property tax, income tax);
28. poudarja, da utegnejo biti upravni stroški, zlasti za večstopenjski sistem DDV, previsoki za države v razvoju, katerih davčni organi niso opremljeni s potrebnimi finančnimi in človeškimi viri, zato jih je treba natančno pregledati; verjame, da je treba biti v takih primerih pri izbiri trošarin izjemno previden ter natančno izbrati nekaj vrst blaga, predvsem na podlagi tega, da njihova poraba negativno vpliva na družbo, povpraševanje po njih pa ponavadi ni prožno (tobak, alkohol ipd.); v primeru omejitve prav tako zahteva, da se opredeli in obdavči tista podjetja, ki bi utegnila biti odgovorna za večje davčne dohodke (na primer podjetja, ki se ukvarjajo s pridobivanjem surovin);
Underlines that the administrative costs, especially for a multiple-rate VAT system, might be to too high for developing countries whose tax authorities are not equipped with the necessary financial and human resources, and should therefore be carefully scrutinised; believes that in such cases excise duties should be highly selective, narrowly targeting a few goods mainly on the grounds that their consumption entails negative externalities on society, demand for which is usually inelastic (tobacco, alcohol etc.); calls in case of limitation also for the identification and taxation of those companies which may account for increased tax revenue (for example those engaged in the extraction of raw materials);
30. poudarja, da globalno davčna konkurenca bolj prizadene države v razvoju, saj večji delež njihovih prihodkov od davka črpajo iz kapitala, za pobiranje drugih davkov pa imajo malo možnosti; ugotavlja, da je treba v primeru upada prihodkov zaradi konkurence razširiti davčno osnovo ali se v celoti vzdržati konkurence, če je to ustrezno in če dejavnike, kot so dobro upravljanje, pravna varnost in preprečevanje nacionalizacije, ogroža konkurenca pri pritegovanju neposrednih tujih naložb; poudarja, da države z nizkimi prihodki potrebujejo zmogljivost za učinkovita pogajanja z večnacionalnimi družbami, da bi si od dobička družb zagotovile ustrezen delež, ter opozarja, da bi morale imeti dovolj političnega prostora za uvedbo ukrepov za nadzor kapitala, saj je pravica za zbiranje in prerazporejanje davčnih prihodkov eno od osrednjih meril suverenosti in zakonitosti držav ter predpogoj za dobro upravljanje;
Underlines that, in the global context of tax competition, developing countries derive a larger part of their tax revenues from capital and have little possibility to collect alternative taxes; notes that the decline in tax revenues because of that competition should be addressed by broadening the tax base or by abstaining from that competition altogether if convenient and if other factors like good governance, legal security and avoidance of nationalisation are jeopardised in the competition process for FDI; points out that low-income countries need the capacity to effectively negotiate with multinational corporations in order to secure an equitable share of corporations’ profits and recalls that they should have adequate policy space to impose capital controls as the right to collect and redistribute tax revenues is a key criterion for the sovereignty and legitimacy of states and therefore a prerequisite for good governance;
(a) davka, ki ne zahteva večjega dela prihodkov revnih, temveč večji delež prihodkov davkoplačevalcev ali bogastva, ko to narašča;
(a) a tax that does not take up a greater share of poor people`s income but a greater proportion of the taxpayer`s income or wealth as it increases;
(b) davka, ki ne diskriminira na podlagi spola, spolne usmerjenosti, vrste gospodinjstva, državljanstva ali zakonskega stanu;
(b) a tax that does not discriminate on the basis of gender, sexual orientation, type of household, citizenship or civil status;
(c) jasnega, enostavnega in preglednega davčnega sistema, ki izključuje neželeno tolmačenje davčne zakonodaje zato, da se doseže veliko znižanje davkov na račun socialnih odhodkov;
(c) a clear, simple and transparent tax system which excludes different types of undesirable interpretation of tax laws with the aim of gaining massive tax reductions at the expense of social spending;
(d) enake davčne obravnave dejanskega dobička in dejanske izgube pri katerem koli viru dohodkov, kar pomeni, da se dobiček obdavči, izguba pa šteje kot davčna olajšava;
(d) identical treatment for tax purposes of true gains and true losses from any given source of income, meaning that the gains are taxable and the losses deductible;
(e) davčne stopnje, ki je tesno vezana z različnimi stopnjami gospodarskega razvoja;
(e) a level of taxation that is robustly linked to different stages of economic development;
(f) združitve različnih davčnih stopenj davka na dohodek z izračunom davka na dohodek na podlagi obsega dejavnosti rajši kot na podlagi poslovne panoge;
(f) the unification of multiple corporate income tax rates by calculating income tax rates on the basis of business volume rather than business sectors;
Prizadevanja za pregledno, kooperativno in pošteno mednarodno davčno okolje
Working towards a transparent, cooperative and fair international tax environment
37. poziva k boju proti nezakoniti manipulaciji transfernih cen in k pregledu svetovnih predpisov na področju davkov, ki presegajo metode primerljivega donosa, saj morda obstajajo obetavnejše nadomestne možnosti, s katerimi bi bilo mogoče učinkoviteje obravnavati težavo manipulacije cen; poudarja, da morajo EU, G20 in WTO svoja prizadevanja v splošnem osredotočiti na pristope, ki se zanašajo na neodvisno tržno načelo, ki pravi, da morajo za davčno relevantne transakcije veljati enaki pogoji kot za transakcije med neodvisnimi podjetji;
Calls for action against illegitimate transfer price manipulation (TPM) and for a review of global tax rules which go beyond the comparable profits method, in case there are other more promising alternatives which address the problem of mispricing more effectively; stresses that the EU, the G20, the EU and the WTO in general should concentrate their efforts on approaches that rely on the so-called arm’s length principle (ALP), stating that tax-relevant transactions must be subject to the same conditions as those which would be made between independent enterprises;
39. 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;
42. poziva k razvoju pobud za spodbujanje večje preglednosti nad prihodki iz naravnih virov, med drugim s konvencijo OECD o boju proti podkupovanju in pobudo za preglednost v ekstraktivnih industrijah (EITI); pozdravlja sprejetje predlogov sprememb o preglednosti in "krvavih rudninah" iz Konga k reformi finančne ureditve ter poziva Komisijo, naj poda podobno zakonodajno pobudo brez zmanjšanja odgovornosti vlad držav v razvoju ali nalaganja čezmernega upravnega bremena podjetjem, saj je v državah v razvoju to že bilo predmet kritik interesnih skupin in bi lahko imelo nasprotne učinke od želenih;
Urges the development of initiatives to promote greater transparency in natural resource rents, inter alia through the OECD Anti-Bribery Convention and the Extractive Industries Transparency Initiative; welcomes the adoption of the Congo Conflict Minerals and Transparency Amendments to the Financial Regulatory Reform Bill and asks the Commission to propose a legislative initiative along the same lines without diminishing the responsibility of governments in the developing world, and without placing an undue bureaucratic burden on companies, as that has already been criticised by stakeholders in the developing world and could prove counterproductive;
44. poudarja, da bi morale biti države v razvoju enakopravni partnerji pri razpravi in sprejemanju novih pobud v sektorju črpanja naravnih virov; poudarja, da mora nova ureditev na tem področju dobiti obliko splošnih mednarodnih standardov, da bi preprečili nastanek dodatnega mozaika predpisov, ki bi imeli z vidika vlad, davčnih uprav in mednarodnih podjetij nasproten učinek od predvidenega;
Points out that developing countries should be equal partners in the discussion and adoption of new initiatives in the sector of resource extraction; stresses that new arrangements in this field should take the form of generalised international standards in order to avoid the creation of another patchwork of regulations which would be counterproductive from the point of view of governments, tax administration and international companies;
48. poziva Komisijo in Svet, naj se z zagotavljanjem finančnih sredstev in sodelovanjem v upravnih organih bolj vključita v pobudo za preglednost v ekstraktivnih industrijah;
Calls on the Commission and the Council to engage more with the Extractive Industries Transparency Initiative, through provision of finance and participation in its governing body;
50. zahteva, da se za čezmejne družbe uvedejo obveznosti finančnega poročanja po posameznih državah, vključno z dobički pred in po uvedbi davka, in tako povečata preglednost in dostop davčnih uprav do pomembnih podatkov; meni, da bi EU, zato da se zagotovi enotna pokritost vseh sektorjev in vseh družb, morala uvesti to načelo pri naslednjih pregledih direktive o preglednosti in računovodskih direktiv EU, medtem ko bi Komisija na mednarodni ravni morala izvajati pritisk na Upravo za mednarodne računovodske standarde (IASB), da bi ta hitro izdelala ustrezen celovit standard; ponovno poziva Komisijo, naj Parlamentu v naslednjih šestih mesecih poroča o izidu javnih razprav in razprav z Upravo za mednarodne računovodske standarde (IASB);
Calls for the introduction of country-by-country financial reporting obligations for cross‑border companies, including pre- and post-tax profits, with the aim of enhancing transparency and access to relevant data for tax administrations; takes the view that, in order to ensure that all sectors and all companies are uniformly covered, the EU should introduce the principle as part of the upcoming revisions of the transparency directive and the EU accounting directives, while at the international level the Commission should exert pressure on the IASB swiftly to develop the corresponding comprehensive standard; calls once again on the Commission to report back to Parliament on the outcome of its public consultation and on its discussions with the IASB within the next six months;
(a) vlade in mednarodne skupine (tudi G20 in Združeni narodi) bi morale podpirati standard finančnega poročanja po državah in od Uprave za mednarodne računovodske standarde zahtevati, naj ga sprejme;
(a) governments and international groupings (including the G20 and United Nations) should support a country-by-country financial reporting standard, and formally request the International Accounting Standards Board to adopt it;
(b) OECD bi morala nadaljevati študijo o izvedljivosti poročanja po državah, rezultate pa v letu 2011 sporočiti skupini G20 in ZN;
(b) the OECD should continue its feasibility study of country-by-country reporting, and report back to both the G20 and the UN during 2011;
(c) Uprava za mednarodne računovodske standarde bi morala sprejeti nov standard, ki bi vključeval poročanje po državah;
(c) the International Accounting Standards Board should adopt a new standard that includes country-by-country reporting;
(d) civilna družba in mediji bi morali v prihodnosti na podlagi informacij, razkritih s poročanjem po državah, zahtevati odgovornost vlad in večnacionalnih podjetij;
(d) civil society and the media should in future make use of the information disclosed under country-by-country reporting to hold governments and multinational companies to account;
Boljše usklajevanja donatorjev
Improving donor coordination
Izboljšanje mednarodne strukture za boj proti davčnim oazam
Improving the international architecture to combat tax havens
57. je zadovoljen, ker so nekatere države članice podpisale Konvencijo Sveta Evrope in OECD o medsebojni upravni pomoči pri davčnih zadevah, in poziva 17 držav članic, ki tega še niso storile, naj podpišejo to konvencijo;
Welcomes the fact that some Member States are signatories of the Council of Europe‑OECD Convention on Mutual Administrative Assistance in Tax Matters, and urges the 17 Member States that have not done so to sign the Convention;
Sprejeta besedila, P6_TA(2009)0325 . in na ukrepe, priporočene za boj proti davčnim oazam;
Texts adopted, P6_TA(2009)0325 . and to the recommended measures for combating tax havens;
65. poudarja, da morajo v državah v razvoju zlasti pri davčni in proračunski politiki sodelovati tudi davčne uprave (če niso del ministrstva za finance) na način, ki ne spodbuja rivalstva in zavisti, pač pa neguje naravo dobrih odnosov in dobrega upravljanja v davčnih zadevah;
Stresses that tax administrations in developing countries need to cooperate if they are not part of the respective Ministries of Finance, especially over tax and budgetary policy, in ways that do not stimulate rivalry and jealousy but foster good relationships and good governance in tax matters;
(a) ima neodvisni davčni organ zagotovljen proračun, ki ga vlade ne morejo spremeniti;
(a) that an ARA has a guaranteed budget that cannot be changed by the government;
(b) so njihov status, odgovornosti in pooblastila uzakonjeni in da jih lahko varujejo policija in sodišča;
(b) that its status, responsibilities and powers are enshrined in law and can be protected by the police and the courts;
(c) za imenovanje v nadzorni svet (ki bo vzpostavljen) skrbijo različni javni akterji (različna ministrstva, poslovna in odvetniška združenja);
(c) that appointments to the supervisory board (to be established) are made by a variety of public agents (different ministries, business and lawyers’ associations);
(d) je imenovanje v nadzorni svet dolgoročno in za določen čas;
(d) that appointments to the supervisory board are for a long term and of fixed duration;
(e) je upravno in operativno osebje odgovorno zgolj nadzornemu svetu;
(e) and that managerial and operational staff are answerable only to the supervisory board;
Evropska komisija je aprila leta 2009 izdala sporočilo o dobrem upravljanju v davčnih zadevah, da bi sprožila razpravo o konkretnih ukrepih, ki bi jih bilo mogoče sprejeti za boljše spodbujanje načel dobrega upravljanja pri davčnih vprašanjih (preglednost, izmenjava podatkov in poštena davčna konkurenca).
In April 2009, the European Commission issued a Communication on ‘Good Governance in Tax Matters’, with the intention to launch a debate about concrete actions that could be taken to better promote the principles of good governance in the tax area (transparency, exchange of information and fair tax competition).
Poleg tega je Komisija izdala delovni dokument z naslovom Obdavčenje in razvoj – sodelovanje z državami v razvoju pri spodbujanju dobrega upravljanja v davčnih zadevah.
Additionally the Commission issued a working paper ‘Tax and Development-Cooperating with Developing Countries on Promoting Good Governance in Tax Matters’.
Namen dokumenta Komisije je izboljšati sinergije med davčnimi in razvojnimi politikami, da bi bile učinkovitejše pri ugotavljanju težav, s katerimi se spopadajo države v razvoju pri pobiranju davkov, vključno z nacionalnimi in mednarodnimi dejavniki, in predlagati nekaj načinov, kako lahko EU v večji meri in boljše izkoristi svoje obstoječe sklade in orodja.
The aim of the Commission document is to improve synergies between tax and development policies, to make them more effective, identifying difficulties encountered by developing countries in the mobilisation of revenue through taxation, including domestic and international factors, suggesting some ways in which the EU can do more and make better use of its existing funds and instruments.
Poleg tega je Evropski parlament februarja 2010 odobril resolucijo z enako temo.
Moreover, in February 2010, the European Parliament approved a resolution on the same topic.
Pripombe na dokument Komisije
Comments on the Commission document
Pozitivni vidiki:
Positive aspects:
Doseganje razvojnih ciljev tisočletja in davčno upravljanje
The achievement of MDGs and tax governance
Komisija jasno priznava povezavo med doseganjem razvojnih ciljev tisočletja in davčnim upravljanjem.
The Commission clearly recognizes the link between the achievement of MDGs & tax governance.
Obdavčitev je bistvena za zagotovitev podlage za odgovoren in odziven demokratičen sistem.
Taxation is essential to provide the basis for an accountable and responsive democratic system.
Načelo odgovornosti držav za svoje razvojne strategije
Principle of ownership of development strategies