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2015, br. 71, str. 111-128
Globalne poreske inicijative
Univerzitet u Nišu, Pravni fakultet, Srbija

e-adresamevi@prafak.ni.ac.rs
Projekat:
Zaštita ljudskih i manjinskih prava u evropskom pravnom prostoru (MPNTR - 179046)

Ključne reči: politika globalizacije; poreska harmonizacija; poreska konkurencija; međunarodna poreska evazija; globalni porezi
Sažetak
Predmet analize u radu jesu globalne poreske inicijative kojima se, u etapama, kreiraju institucionalno-normativni okviri za uspostavljanje univerzalnog poreskog sistema. Posle uvoda, u prvom delu rada dat je opšti osvrt na uticaj politike globalizacije na preobražaje nacionalnih poreskih sistema. Dalje sledi prikaz dva globalna poreska procesa - poreske harmonizacije i poreske konkurencije koji se javljaju kao vidljive manifestacije globalnih poreskih kretanja. U narednom delu rada, ukazuje se na intenziviranje borbe protiv međunarodnih poreskih prevara. Promene u međunarodnom poreskom režimu prati i transformacija odnosa poreskih administracija prema multinacionalnim kompanijama kao velikim poreskim obveznicima. U poslednjem delu rada autor govori o tome da globalno oporezivanje nijeutopija, što potvrđuju inicijative i predlozi sve većeg broja autora, kao i međunarodnih organizacija o potrebi uvođenja globalnih poreza i poželjnosti formiranja svetske poreske organizacije.
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O članku

jezik rada: srpski
vrsta rada: pregledni članak
DOI: 10.5937/zrpfni1571111A
objavljen u SCIndeksu: 11.02.2016.
metod recenzije: dvostruko anoniman

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