Proč se zdaňování musí stát globálním

BERLÍN – Jsme svědky hlubokých změn ve způsobu fungování světové ekonomiky. Vlivem rostoucího tempa a intenzity globalizace a digitalizace má více a více ekonomických procesů mezinárodní rozměr. V důsledku toho stále vyšší počet firem přizpůsobuje své struktury domácím a zahraničním právním soustavám a daňovým zákonům.

Díky technickým pokrokům v digitální ekonomice mohou firmy obsluhovat trhy, aniž by na nich musely být fyzicky přítomné. Také zdroje příjmů se staly mobilnějšími: těžiště se stále více posouvá k nehmotným aktivům a příjmům z mobilních investic, které lze z daňového hlediska snadno „optimalizovat“ a převádět do zahraničí.

Daňová legislativa nedrží s tímto vývojem tempo. Většina dnes platných principů alokace daní pochází z doby, kdy mezinárodní rozměr podnikání znamenal převážně dopravu zboží přes hranice do sousední země. Pravidla vymyšlená ve 20. a 30. letech minulého století však nejsou vhodná pro dnešní mezinárodní integraci ekonomických procesů a podnikových struktur. Je potřeba je adaptovat na ekonomickou realitu digitálních služeb.

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