Komentar Gregorja Goriupa: Rajski dokumenti – redefinicija “No Tax Risk”

Zgodbe o davčnih oazah, ki smo ji bili priča s Pananskimi dokumenti in z njimi povezano družbo Mossack Fonseca so dobile svojo novo verzijo 2.0. Korporacije in drugi subjekti pri čezmejnih davčnih vprašanjih običajno angažirajo ekipe davčnih svetovalcev, pri tem pa so mnenja, ki jih sproducirajo davčni svetovalci vezana zgolj na dve načeli, prvo je optimiziranje davčnega bremena zavezanca s težnjo po ekonomski koristi in drugo načelo “No Tax Risk”, ki običajno sledi politiki subjekta po delovanju v okviru veljavnih pravnih norm.

Tako s prvim, kot tudi drugim načelom želijo zavezanci ustvariti takšno strukturo, ki ne bo v nasprotju z veljavnimi normami in bo lastnikom omogočala nižje plačevanje davkov. Delovanja v državah, v katerih je nominalna davčna obremenitev z davkom od dohodkov pravnih oseb nižja od 12,5%, ter niso članice EU, je podvrženo beleženju na tako imenovanem seznam držav. Dodatna pojasnila o pogojih za prepoznavanje poslovnih enotah, obdavčitvi obresti, dividend, licenčni so aplikativno predstavljene v smernicah OECD oz. v “commentary to model tax convension”.

Tudi korporativno pravo je sledilo izkoreninjanju nekaterih anomalij, s tem ko je ukinilo določene statusno pravne oblike, kot npr. tihega družbenika, ali prepovedalo fiduciarne lastnike (slamnati lastnik). V kratkem pa lahko pričakujemo tudi seznam dejanskih lastnikov, torej recimo temu izpopolnjeno bazo poslovnih subjektov. Pa vendar se anomalije še naprej dogajajo. Zakaj?

Živimo v času, ko pravo diktira skoraj vsak naš gib, dejanje. Dovoljeno nam je ravnati v skladu s pravili, torej v okvirih, kot jih definirajo nadanacinalne in lokalne norme. Pa vendar se je potrebno vprašati, ali ravnamo prav – pošteno, ali zgolj pravno – legalno. In v tem je srž problema. Odgovor zakaj prihaja do anomalij se ponuja sam po sebi, saj se danes zanašamo zgolj na dikcije zakonov, ne pa tudi na zdrav kmečki razum, ki hitro razkrije ali je naše delovanje tudi pošteno. Ta ugotovitev pa kliče po višjih standardih, ki jih morajo sprejeti vsi deležniki.

Prej omenjeni ukrepi pomenijo sicer korak v pravo smer, a niso zadostni. Problema, ki letno pogoltne miljarde dolarjev nepobranih davkov, bi se lahko lotili tudi na način, da se svetovalnim družbam dodeli več odgovornosti. V Sloveniji je lahko davčni svetovalec kdorkoli, zato bi bilo smiselno razmisliti o regulaciji oz. podelitvi licenc za davčne svetovalce. Z licencirano svetovalno družbo se kvaliteta storitev načeloma izboljša, z jasno definiranimi etičnimi standardi, pa bi svetovalne družbe bile primorane iskati takšne rešitve, ki ne dopuščajo davčnega izigravanja. Svetovalna družba bi bila tako zavezana k pošteni praksi, saj bi v nasprotnem primeru tvegala izgubo licence, s tem pa bi ogrozila svoj obstoj.

Gregor Goriup
davčni svetovalec in član Sveta SD za finance in gospodarski razvoj

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