Suchergebnisse

Predmet doktorske disertacije je upravljanje zunanjetrgovinske politike države ob upoštevanju delovanja nadnacionalnih entitet, pri čemer je naš osrednji cilj identificirati optimalen način realizacije nacionalnih interesov v okviru nadnacionalne entitete (tj. Evropske unije). Zunanjetrgovinska politika je eno izmed najstarejših ekonomskih področij, o katerem so tekle resne akademske razprave že v Antični Grčiji pred več kot 2000 leti. Vendar o razvoju svetovne trgovine kot sistematičnem globalnem načinu trgovanja govorimo šele od 15. stoletja dalje. Za boljše razumevanje področja v doktorski disertaciji najprej opredelimo teoretska izhodišča, v okviru katerih predstavimo teorije mednarodne menjave ter analiziramo vlogo države in ekonomske diplomacije skozi različna zgodovinska obdobja (merkantilizem, liberalizem, protekcionizem, intervencionizem ter obdobje liberalizacije in globalizacije). Kot najpomembnejše teoretično izhodišče od Davida Ricarda dalje identificiramo ugotovitev, da svet ni ničelna vsota – vse države z zunanjo trgovino pridobivajo. Kljub temu da so države skozi različna zgodovinska obdobja (glede na gospodarske razmere) vodile različne zunanjetrgovinske politike (protekcionistične ali liberalne), teorija in praksa potrjujeta, da liberalna zunanjetrgovinska politika povečuje konkurenčnost gospodarstva. Študije ekonomistov (Sachs in Warner 1995, 35 ; Frey v Pruslecki 2008, 5 ; Krueger 1980, 289) namreč kažejo, da države z liberalno zunanjetrgovinsko politiko dosegajo višjo gospodarsko rast od tistih s protekcionistično. Kot potrditev teze navajamo izsledke analiz, ki kažejo na višje stopnje gospodarske rasti v t. i. hitro rastočih gospodarstvih (državah BRIICS ‒ Braziliji, Rusiji, Indiji, Indoneziji, Kitajski in Južni Afriki). Slednje so na podlagi liberalizacije trgov v zadnjih dvajsetih letih dosegale višje stopnje gospodarske rasti od razvitih gospodarstev. Glede na to da je predmet disertacije zunanjetrgovinska politika v okviru Evropske unije (EU), ki jo Slovenija sooblikuje, se v okviru analize ukrepov osredotočimo na ukrepe zunanjetrgovinske politike EU, vlogo nacionalnih in nadnacionalnih (vladnih in nevladnih) akterjev ter povezavo vsebin z drugimi politikami. Ključni akterji v procesu formalnega delovanja na področju zunanjetrgovinske politike EU so: Evropska komisija (Direktorat za trgovino), Svet EU (Odbor za zunanjetrgovinsko politiko, Coreper in Svet za zunanje zadeve), Evropski parlament ter nevladni akterji (združenja, nevladne organizacije) kot nadnacionalni akterji in (vladni in nevladni) akterji na nacionalni ravni držav članic EU. Prioriteta zunanjetrgovinske politike EU je multilateralna zunanja trgovina, vzporedno pa potekajo pogajanja s številnimi državami oz. regijami za sklenitev preferencialnih trgovinskih sporazumov. Med ukrepi zunanjetrgovinske politike EU je pomembna še Strategija dostopa na trg, v okviru katere se dosegajo sinergije na podlagi okrepljenega partnerstva med Evropsko komisijo, državami članicami in gospodarstvom. Ugotavljamo, da postaja v obdobju globalizacije zunanjetrgovinska politika izrazito večplastna ter da izginjajo meje med zunanjimi in notranjimi politikami. Na primeru pogajanj t. i. Razvojne agende iz Dohe, ki potekajo v okviru Svetovne trgovinske organizacije, potrdimo tezo o prepletanju pogajanj na različnih ravneh (bilateralni, regionalni in multilateralni) in vsebinski povezanosti zunanjetrgovinske politike z drugimi politikami (z razvojno, s kmetijsko ipd.). Slednje potrjujejo tudi strateški dokumenti EU (Strategija Evropa 2020 ; Trgovina, rast in svetovne zadeve ter Globalna Evropa: konkurenčna v svetu), v katere je zunanjetrgovinska politika vključena kot pomemben sestavni del politike konkurenčnosti. ; The doctoral thesis focuses on a country's external trade policy management in relation to the processes witin subnational entities. Our main goal is to identify an optimal approach to realizing national interests in the context of a subnational entity (i.e., the European Union). External trade policy is one of the oldest economic policies. The first discussions on trade issues started among philosophers in Greece 2000 years ago, but global trade as a systematic process emerged in the 15th century. At the beginning of the doctoral thesis, the focus is on the theoretical background ‒ theories of external economic co-operation. We analyse the role of the state and economic diplomacy in different historical periods (mercantilism, liberalism, protectionism, interventionism, liberalisation and globalisation). The most important theoretical finding is (discovered by David Ricardo and confirmed in subsequent theories) that all states, engaged in external trade, gain (we talk about the so called positive sum). Although countries led different external trade policies during various historical periods (liberal or protectionist), theory and experience show that the liberal external trade policy increases competitiveness of an economy. Studies of several economists (Sachs and Warner 1995, 35 ; Frey 1984 ; Pruslecki 2008, 5 ; Krueger 1980, 289) also confirm, that countries with a liberal external trade policy record higher growth rates than those in favour of protectionism. Emerging economies (the so called BRIICS countries ‒ Brasil, Russia, India, Indonesia, China, and South Africa) record higher growth rates in the last twenty years – after liberalising their markets. We analyse the European Union (EU) external trade policy measures, the role of national and subnational (state and non-state) actors, and the interconnectedness of the external trade policy and other national policies. The key actors in the formal process of creating EU external trade policy are: European Commission (Directorate General for Trade), Council of the EU (Trade Policy Committee – formerly 133 Committee ; Coreper, Foreign Affairs Council), European Parliament, non-state actors (associations, non-governmental organisations (NGOs)) as well as actors in the member states (state and non state actors: ministries, diplomatic network, business associations, chambers of commerce, NGOs, etc.). The priority of the EU external trade policy is multilateral trade – successful conclusion of the WTO Doha Development Agenda. In parallel, EU is negotiating preferential trade agreements with several countries and regions. One of the most important trade policy measures is also Market Access Partnership, where active involvement of member states and the business sector is expected. Globalisation has changed the patterns of global economic co-operation and global trade. External trade has become more complex (linked to the competition, energy, environment and sustainable development policies) and the number of actors (state and non-state) involved in the policy has increased significantly. The boundaries between external and internal policies disappear as well. We show the interactions between different actors, negotiating levels, and policies on the World Trade Organisation Doha Development Agenda case, where the positions of the negotiations have to be agreed on at different levels: national, bilateral, regional, and multilateral. External trade policy is an important part of the EU strategic documents (Global Europe: competing in the world, EU 2020), and therefore an important element of the competitiveness policy. The thesis also confirms that the role of economic diplomacy in trade issues has gained importance during the last twenty years. Saner and Yiu (2003) argue that the main function of the post-modern economic diplomacy is representation in the international organisations and influence on other countries' policies.

Med pomembnimi mejniki v razvoju evropskega sistema DDV moramo vsekakor omeniti 1. januar 1992, ko so bile odpravljene davčne meje med državami članicami Evropske unije. Če se je do tega datuma dobava blaga v drugo državo članico Evropske unije štela kot izvoz blaga, ki so ga nadzorovali carinski organi, je s tem dnem odpravljen oziroma prepovedan nadaljnji sistematičen nadzor blaga, ki se dobavlja iz ene države v drugo. Carinski organi so izgubili svoje pristojnosti za nadzor tega dela trgovine na notranjem trgu ; obstoječe nadzorne mehanizme so nadomestili novi, pristojnost pa se je prenesla na davčne organe. Del nalog, ki jih je do vstopa Slovenije v Evropsko unijo opravljala carina, je odpadel na davčne zavezance. Ob vstopu Slovenije v Evropsko unijo se je povečala tudi zunanjetrgovinska menjava. Zaradi povečanega poslovanja Slovenije z državami članicami Evropske unije so se začeli pojavljati tristranski posli in posledično tudi verižni posli med večimi udeleženci. Pravi tristranski posli potekajo med tremi udeleženci (pridobitelj, dobavitelj in prejemnik), ki so identificirani za davek na dodano vrednost v svoji državi Evropske unije. Blago poteka med udeleženci v verigi, in sicer od dobavitelja do prejemnika blaga. Pridobitelj nastopa med njima le kot neke vrste posrednik. Ti posli so z davčnega vidika v Zakonu o davku na dodano vrednost posebej urejeni. Problem nastopi pri nepravih tristranskih poslih in verižnih poslih, npr. ko je eden od udeležencev fizična oseba, ko nastopa udeleženec iz tretje države, ko so udeleženi več kot trije davčni zavezanci, itd… V okviru magistrske naloge bom analizirala osnovne značilnosti pravih tristranskih poslov, nepravih tristranskih poslov in verižne posle. Glede na to, da je pri pravih tristranskih poslih določen kraj obdavčitve in pogoji, na osnovi katerih kupec ne obračuna DDV od pridobitve blaga, je potrebno pri nepravih tristranskih poslih in verižnih poslih pred določitvijo kraja in časa nastanka davčne obveznosti ugotoviti, kje je dobavitelj prenesel lastništvo na blagu na pridobitelja in kje mu je izročil blago. Z davčnega vidika so ti posli zelo zahtevni, zato je v Šesti smernici določena posebna ureditev, ki želi te posle poenostaviti in jih obdavčit le enkrat. ; Among the important milestones in the development of the European VAT system, we must certainly mention the January 1, 1992, when fiscal borders between the Member States of the European Union were abolished. If the supply of goods to another Member State of the European Union, to this date counted as export of goods, which were monitored by the customs authorities, from that date, the systematic control of goods, which were supplied from one country to another, vas forbidden. Customs authorities did lose their powers to control this part of the trade in the internal market ; the existing control mechanisms were replaced by new ones ; competence has been transferred to the tax authorities. Parts of the tasks which are to Slovenia's entry into the European Union perform by customs authorities, vas transferred to taxpayer. When Slovenia joined the European Union, it has also increased its foreign trade. Due to the increased Slovenian business with EU Member States, trilateral transactions and, consequently, chain transactions between multiple participants have started to emerge. Real tripartite transactions take place between the three parties (the acquirer, supplier and recipient) who are identified for value added tax in its own European Union country. Goods are transferred between the actors in the chain, from the supplier to the consignee. The acquirer is getting between them only as a sort of agent. These transactions in tax terms are specifically decorated in the Law on Value Added Tax. The problem occurs in the quasi-tripartite transactions and chain transactions, for example when one of the participants is a person, when a participant is from a third country, when they are more than three taxpaying participants, etc. In this master's thesis I will analysed the basic characteristics of real trilateral business, quasi-tripartite business and chain business. Given that the real trilateral engagements have known place of taxation and the conditions, based on which the buyer does not charge VAT on the acquisition of goods, are known, for the quasi-tripartite transactions and chain transactions it is necessary before determining the location of taxation and the time when the tax liabilities arise, to determine where the supplier transferred ownership of the goods to the purchaser and where he handed over the goods. From a tax perspective, these transactions are very complex, fir that the sixth guideline provides a specific regulation, which seeks to simplify this business and be taxed only once.