NY cargo ship imports Spencer Platt/Getty Images

Špatná americká přeshraniční daň

NEW YORK – Spojené státy se možná chystají zavést daň z přechodu zboží přes hranice (BAT). Republikánská strana, která dnes ovládá zákonodárnou i výkonnou moc, pokládá BAT – která by fakticky dotovala americké vývozce tím, že by jim poskytovala daňové úlevy, a současně penalizovala americké firmy dovážející zboží – za důležitý prvek reformy podnikových daní. Republikáni tvrdí, že by daň zlepšila obchodní bilanci USA a současně zvýšila domácí produkci, investice a zaměstnanost. Bohužel se mýlí.

Pravdou je, že plán republikánů je vysoce problematický. Spolu s dalšími navrhovanými reformami by BAT proměnila americkou daň z příjmu právnických osob ve zdanění firemního cash flow (s úpravou při přechodu zboží přes hranice), což by mělo dalekosáhlé dopady na konkurenceschopnost a ziskovost amerických firem.

Některé sektory či firmy – zejména ty, které silně spoléhají na dovoz, například americké maloobchody – by se potýkaly s prudkým vzestupem daňových závazků; v určitých případech by byl tento růst ještě vyšší než jejich zisky před zdaněním. Sektory či firmy, které exportují, například ve výrobní sféře, by se naopak dočkaly podstatného snížení daňové zátěže. Tento nesoulad se jeví jako neopodstatněný a současně i neférový.

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