natgillin/translations-raw huggingface dataset:
poudarja, da davčnih prihodkov ne bi smeli obravnavati kot nadomestilo za tujo pomoč, ampak kot sestavni del javnih prihodkov, ki omogočajo razvoj teh držav;
Stresses that tax revenue must not be regarded as an alternative to foreign aid, but rather as an integral part of public revenue facilitating these countries' development;
poudarja, da so učinkoviti, progresivni in pravični davčni sistemi bistveni za razvoj, saj prispevajo k financiranju javnih dobrin, izgradnji držav in dobremu upravljanju, da mora biti cilj revnih držav nadomestiti odvisnost od tuje pomoči s samozadostnostjo na davčnem področju ter da utaja in izogibanje plačilu davkov ovirata izpolnitev razvojnih ciljev;
Points out that efficient, progressive and equitable taxation systems are crucial for development as they contribute to financing the provision of public goods and to state building and good governance, that the goal of poor countries must be to replace foreign aid dependency with tax self-sufficiency, and that tax evasion and avoidance are, however, hampering these goals in development;
obžaluje, da davčne oaze slabijo demokratično vodenje, omogočajo večji donos gospodarskih kaznivih dejanj, spodbujajo iskanje koristi (rent-seeking) in povečujejo nepravično razdelitev dohodkov od davkov; poziva EU, naj si prizadeva, da bo boj proti davčnim oazam in korupciji na vrhu programa mednarodnih finančnih in razvojnih institucij;
Deplores the fact that tax havens weaken democratic governance, make economic crime more profitable, encourage rent-seeking and increase the inequitable distribution of tax revenues; urges the EU to make the fight against tax havens and corruption a top priority of the agenda in international finance and development institutions;
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;
opozarja, da bodo pozitivni učinki sporazumov o gospodarskem partnerstvu vidni šele srednje- do dolgoročno, medtem ko prinaša znižanje carinskih tarif izgubo prihodkov že na kratek rok;
Recalls that, while the positive impact of EPAs will be felt only in the medium to long term, losses of revenue are an immediate consequence of reductions in customs tariffs;
poudarja, da je dodatno pozornost treba nameniti težavam, s katerimi se srečujejo države v razvoju pri povečanju notranjih dohodkov v globalnem okviru: mnoge oprostitve so odobrene velikim domačim in tujim gospodarskim družbam, da bi tako privabili naložbe; poziva EU, naj pomaga državam v razvoju pri razvoju davčnih sistemov, ki jim bodo omogočili, da bodo imele koristi od procesa globalizacije;
Underlines that further attention should be paid to difficulties encountered by developing countries in raising domestic revenues in a globalised context, multiple exemptions being granted to large domestic and foreign companies in order to attract investments; calls on the EU to help developing countries in building up tax systems that allow them to benefit from the process of globalisation;
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;
poudarja, da davčne oaze s povečanjem konkurence pri privabljanju mobilnega kapitala posegajo v suverenost držav v razvoju, da bi obdavčile dohodek od kapitala kot sredstvo za razširitev davčne osnove, saj imajo te države že zdaj skromnejšo davčno osnovo od bogatih držav;
Stresses that tax havens, by increasing competition for mobile capital, encroach upon the sovereignty of developing countries to tax income from capital as a means to widen the tax base, while they already have a narrower tax base than rich countries;
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;
se zaveda, da bo kvalitativno in kvantitativno izboljšanje pri uporabi domačih prihodkov držav v razvoju dolgoročno obrodilo sadove; poziva Evropsko unijo k ohranitvi svoje ponudbe za pomoč v vseh oblikah, kolikor se bo državam v razvoju zdela potrebna za financiranje njihovega lastnega razvoja;
Recognises that the qualitative and quantitative improvement in developing countries' domestic revenue mobilisation will bear fruit over the long term; calls on the European Union to maintain its offer of assistance in all its forms for as long as the developing countries consider it necessary for the financing of their own development;
Podpiranje učinkovitih, uspešnih, poštenih in vzdržnih davčnih sistemov
Supporting effective, efficient, fair and sustainable tax systems
znova poudarja, da sta dobro upravljanje in kakovost institucij najpomembnejši gonili gospodarskega razcveta; zato poziva Komisijo, naj pomaga davčnim organom, sodstvu in protikorupcijskim agencijam v državah v razvoju pri njihovem prizadevanju za oblikovanje progresivnega in trajnostnega davčnega sistema, ki bo sčasoma prinesel koristi pri upravljanju zaradi večje verodostojnosti in odgovornosti, ter naj učinkovito vključi načelo dobrega upravljanja davčnih zadev v načrtovanje, izvrševanje in spremljanje državnih in regionalnih strateških dokumentov; poziva države članice, naj uresničijo svoje zaveze o davčni pomoči ter naj se borijo proti podkupovanju, ki ga izvajajo podjetja s sedežem na območjih v njihovi jurisdikciji, svoje dejavnosti pa izvajajo v državah v razvoju; priporoča, naj Komisija v proračunski postopek vključi nacionalne parlamente držav v razvoju, zato da se krepijo harmonični odnosi in spodbuja večja preglednost tega postopka;
Reiterates that good governance and the quality of institutions represent the most important driver for economic prosperity; accordingly, urges the Commission to assist the tax authorities, the judiciary and the anticorruption agencies in developing countries in their efforts to build up a progressive and sustainable tax system that will eventually bring a ‘governance dividend’ through increased legitimacy and accountability, and to effectively integrate the principles of good governance in tax matters into the programming, implementation and monitoring of country and regional strategy papers; urges Member States to implement their commitments regarding their aid for tax and to combat bribery committed by companies domiciled in their jurisdictions but which have operations in developing countries; recommends that the Commission include national parliaments of the developing countries in the budgetary process, thereby fostering a harmonious relationship and promoting greater transparency in this process;
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;
poziva Komisijo, naj v ustrezne sporazume, sklenjene med EU in tretjimi državami, vključi klavzulo o upravljanju v davčnih zadevah, vključno z nadzorom njenega izvajanja;
Calls on the Commission to include a tax governance clause, including monitoring of its implementation, in relevant agreements between the EU and third countries;
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;
poziva, naj se v okviru sporazumov o gospodarskem partnerstvu (SGP) sistematično izvajajo ukrepi za podporo davčnim reformam, zlasti v obliki materialne (informacijski sistemi) in organizacijske pomoči (pravno usposabljanje in usposabljanje na davčnem področju uslužbencev davčne uprave), če država v razvoju zaprosi zanjo; poudarja, da so za afriške države, ki še vedno ne prejemajo dolgoročne pomoči na davčnem področju, potrebna posebna prizadevanja;
Calls for the systematic implementation, in the framework of Economic Partnership Agreements (EPAs), of measures to support tax reforms, in the form of both material assistance (IT systems) and organisational assistance (legal and tax training for tax authority staff), if requested by a developing country; emphasises the need to make a special effort with African countries, which still do not receive long-term assistance on taxation matters;
ponovno poudarja, da je treba povečati skladnost med razvojno in trgovinsko politiko Evropske unije; opozarja, da Evropska unija kot celota, vključno z državami članicami, ostaja vodilna donatorica razvojne pomoči s 56-odstotnim svetovnim deležem in absolutno vrednostjo pomoči 49 milijard EUR v letu 2009, čeprav je kriza verjetno zaostrila nestanovitnost cen osnovnih proizvodov in povzročila zmanjšanje dotoka kapitala in pomoči državam v razvoju; poudarja, da bi v zvezi s tem morala biti prednostna naloga držav v razvoju vzpostavitev učinkovitega sistema obdavčenja za zmanjšanje odvisnosti držav v razvoju od zunanje pomoči in drugih nepredvidljivih zunanjih finančnih tokov;
Reaffirms the need to enhance the degree of coherence between the European Union's development policy and its trade policy; recalls that, while the crisis may have exacerbated the volatility of commodity prices and caused a decrease in capital flows to developing countries, the European Union as a whole, including its Member States, remains the leading development aid donor, accounting for 56% of the worldwide total, worth €49 billion in 2009; stresses that, in this context, it ought to be a priority for developing countries to put in place an efficient tax system so as to reduce their dependence on foreign aid and other, unpredictable, external financial flows;
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;
pozdravlja regionalno pobudo za sodelovanje na davčnem področju, da se državam v razvoju omogoči razprava o vlogi obdavčenja pri oblikovanju države in gradnji zmogljivosti ter izmenjava najboljše prakse na področju davčne uprave;
Welcomes the regional initiative on tax cooperation to enable developing countries to discuss the role of taxation in state-building and capacity development and to share best practices on tax administration;
opozarja, da je glavni izziv revnih držav razširitev davčne osnove; poudarja, da je padec davkov na dohodek (med drugimi dejavniki) povzročil uvedbo davka na porabo (DDV ali energetski davek); meni, da DDV sicer omogoča razširitev davčne osnove v gospodarstvih z velikimi neformalnimi sektorji, vendar nediskriminatorna narava DDV najmočneje prizadene revno prebivalstvo; meni, da mora razvojna pomoč EU dati prednost pobudam za izboljšanje učinkovitosti in preglednosti davčnih sistemov, na primer z odkrivanjem načinov, kako bi države v razvoju z neposrednim ali posrednim obdavčevanjem lahko razširile svojo davčno osnovo/davek od dohodka;
Recalls that the main challenge for poor countries is to broaden the tax base; points out that among other factors the decline of trade taxes has led to the introduction of consumption taxes (VAT or energy taxes); considers that even if VAT can enable the widening of the tax base in economies with large informal sectors, the non-discriminatory nature of VAT hits poor people the hardest; believes that EU development assistance should prioritise initiatives to improve the effectiveness and transparency of tax systems, e.g. by investigating ways in which developing countries can broaden their tax base/tax revenue stream through direct and indirect taxation;
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);
zaskrbljeno ugotavlja, da so med leti 1991 in 2004 afriško celino vsako leto zapustile milijarde dolarjev; zlasti poudarja, da so ti odlivi ocenjeni na 7,6 % letnega BDP regije, zaradi česar so afriške države neto upniki držav donatork; meni, da bosta uradna razvojna pomoč in odpis dolga, ki ju zagotavljajo razvite države, učinkovita le, če bodo G20, OECD in EU v enaki meri sprejeli konkretne ukrepe, s katerimi bi zagotovili, da davčne utaje ne bodo spodkopavale davčne osnove v državah v razvoju; v zvezi s tem poziva ZN in OECD, naj v tesnem sodelovanju z Afriškim forumom o davčnih upravah nadaljujeta svoje delo na tem področju;
Notes with concern that billions of dollars per year left the African continent between 1991 and 2004; in particular, underlines that these outflows are estimated at 7.6% of the annual GDP of the region, which makes African countries net creditors of donor countries; considers that ODA and debt relief provided by developed countries will only be effective if concrete measures are taken equally by the G20, the OECD and the EU to ensure that the potential tax base of developing countries is not undermined through tax evasion; encourages in this context the UN and the OECD, in close cooperation with the African Tax Administration Forum, to pursue their work in this area;
vztraja pri tem, da morajo ustrezni načini za oblikovanje nadomestnih virov za zbiranje prihodkov nuditi podporo in ne smejo odvračati od inovacij, podjetništva in ustanavljanja malih in srednjih podjetij, ki krepijo lastništvo in lokalni razvoj;
Insists that the appropriate means of devising alternative sources of revenue collection should be supportive of and not discourage innovation, entrepreneurship and the creation of SMEs, strengthening ownership and local development;
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);
poudarja, da je pomembna zahteva, ki jo je treba izpolniti za povečanje neposredne obdavčitve, vključitev neformalnega sektorja v formalno gospodarstvo ter izboljšanje poslovnega okolja;
Stresses that an important requirement to increase direct taxation should be bringing the informal sector into the formal economy and improving the business environment;
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;
poudarja, da je francoska vlada naročila raziskave na temo političnih pobud za obdavčevanje, a da je potrebnih še več ukrepov; zato poziva Komisijo, naj preuči, ali bi lahko z različnimi pristopi k prenosu pomoči, npr. subvencije proti posojilom, pomagala pri omejevanju ali izravnavanju morebitnih negativnih učinkov pomoči na povečanje prihodkov in ali proračunska podpora in s tem povezane izboljšave v preglednosti in učinkovitosti upravljanja javnih odhodkov dolgoročno prispevajo k večji pripravljenosti državljanov za plačevanje davkov;
Points out that the French Government has commissioned research on the topic of political incentives for taxation, but more is needed; therefore asks the Commission to study whether different approaches to transferring aid, e.g. grants versus loans, could help to limit or offset the potentially negative effects of aid on revenue raising and whether budget support and related improvements in transparency and effectiveness of public expenditure management contribute over the longer term to increased willingness of citizens to pay tax;
ugotavlja, da je bilo premalo pozornosti posvečene temu, kako lahko vlade z davčno politiko zmanjšajo neenakosti v prihodkih in blaginji z zmanjšanjem sedanjih razlik med spoloma, ko gre za davčne obveznosti;
Notes that too little attention has been paid to how governments can use tax policies to reduce inequalities in income and well-being by minimising existing gender differences in tax liabilities;
v davčnih sistemih držav v razvoju zahteva osredotočanje na načela nevtralnosti, enakosti in enostavnosti s pomočjo:
Calls for concentration on the principles of neutrality, equality and simplicity with regard to tax systems in developing countries, which should be achieved by:
davka, ki ne zahteva večjega dela prihodkov revnih, temveč večji delež prihodkov davkoplačevalcev ali bogastva, ko to narašča;
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;
davka, ki ne diskriminira na podlagi spola, spolne usmerjenosti, vrste gospodinjstva, državljanstva ali zakonskega stanu;
a tax that does not discriminate on the basis of gender, sexual orientation, type of household, citizenship or civil status;
jasnega, enostavnega in preglednega davčnega sistema, ki izključuje neželeno tolmačenje davčne zakonodaje zato, da se doseže veliko znižanje davkov na račun socialnih odhodkov;
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;
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;
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;