Trump Pool/Pool

Co je lepší než přeshraničně korekční daň?

MNICHOV – Jeden z nejvýznamnějších reformních návrhů amerického prezidenta Donalda Trumpa je zaměřen na americkou daňovou soustavu. Jeho administrativa chce nejen snížit celkové daňové zatížení, ale také „posunout těžiště“ daňové soustavy s cílem povzbudit domácí produkci a vývoz, zřejmě prostřednictvím daně z peněžních toků podle cílové země, již můžeme označit za přeshraničně korekční daň (border adjustment tax, BAT). Rizika takové radikální reformy by bohužel nejspíš převážila nad úhrnem přínosů.

Spojené státy v současnosti daní firemní zisky 35% sazbou. To je podle mezinárodních měřítek sazba vysoká (byť existuje mnoho odpočtů a mezer v systému), a tak republikánští kongresmani a někteří Trumpovi poradci teď v zásadě chtějí daň z příjmů právnických osob nahradit daní z peněžních toků, která připomíná BAT.

Podle tohoto plánu by se z importovaného zboží a služeb odváděla 20% daň, kdežto export by se odečítal od daňového základu, takže by se vůbec nedanil. Zůstane-li dolar stabilní, cena dovozu do USA by se zvýšila o 20 % a američtí vývozci by se oproti domácím výrobcům těšili daňové subvenci.

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