Ülo Ennuste Economics

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Ühest FT Kirjast + PS

Kirjast „We are determined that multinationals will not avoid tax“ –

FT Peatoimetajale 16.II 13 – hargmaiste korporatsioonide maksude globaalse harmoneerimise reformimiseks*

Kirja on allkirjastanud EL27 domineeriv tuumik-trio (Inglismaa, Prantsusmaa ja Saksamaa) rahandusministrid:

George Osborne, Pierre Moscovici ja Wolfgang Schäuble.

See triumviraat tähendab et EL27 piires on käsitletava reformi jõustamise osas kokkulepe juba olemas ja näib et kirja eesmärk on keelitada taolise reformiga ühinema vähemasti G20 riike.

Kirja (2 lk – kahjuks minul ei ole õigust seda täies mahus esitada kuigi vähemalt 16.II 13 oli hommikul FT.com poolt see ilma paroolita kopeeritav) sisu paari lõiguga sellest kirjast  järgmine

a)      „Sir, The international corporate tax system is increasingly outdated. This has allowed some large multinational companies to avoid paying their fair share in tax. International companies are a great source of innovation and jobs. Let us put our cards squarely on the table. No one country wants to act alone and drive investment away. But people in our countries are rightly calling for something to be done. That’s why we need to act together through the Group of 20.“

– muideks samal päeval Moskvas G20 kohtumisel BBC järgi sellele küsimusele oligi kogu kokkutulek fokusseeritud – kuigi meie massimeedia kangekaelse teaduspõlglikkusega keeldus seda tunnistamast,

b)      „Setting domestic tax rates and rules are rightly the preserve of national governments. However, the lack of co-ordination on an international level leads to distortions and thus to damage for corporations and governments That is why we need international co-operation between national tax systems. The OECD is preparing a plan of action, which, if agreed by the participating countries, will be put to the G20 in July. The UK will use its chairmanship of the transfer pricing group to draw up necessary changes to the principles on which multinationals’ profits are allocated between countries. Germany will lead work on how to prevent the erosion of the corporate tax base including through exploitation of gaps between countries’ tax laws and through harmful preferential tax regimes of countries, and France will co-chair with the US work on how to determine tax jurisdiction, particularly in the context of etrading and reclaiming of profits shifted to low-tax countries and jurisdictions. “ – huvitav et meie massimeedia ka OECD reformiettepanekute puhul Eestile väldib korporatsioonide maksuküsimuste mainimist – kuigi see küsimus on mingil hägusel kujul olemas ka Valitsuse konvergentsiprognoosis „Estonia 2o20“ mis esitatud Komisjonile (vt nt**).

*************************************************

*)

http://www.ft.com/cms/s/0/6b12990e-76bc-11e2-ac91-00144feabdc0.html#ixzz2L36FwYNf

**) http://www.ies.ee/iesp/No11/articles/08_Ulo_Ennuste.pdf –  Baltic Journal of European Studies. Tallinn University of Technology , Vol. 2, No. 1 (11) 2012,  lk 144:

 

„In the case of Estonia, one of the most urgent in-depth examination examples

in the ES (European Semester) procedures may be the presently existing anomaly of ‘zero profit tax’.

It is probably a politically skewed mechanism and, according to many Macro

conceptions, dysfunctional in the aspects of sustainability—in favour of the

“haves” and probably the product of incompetent short-termism of the law

making and lobbing of the magnates … . And it seems that there

is shortage of oppositional political bargaining power endogenously to correct

that in the foreseeable future without exogenous coordination. Indeed, a section

from the Estonian government’s recent projection by 2020 postulates:

„17. Continuing the gradual reduction of taxes on labour and profits

and to increase taxes on consumption and use of natural resources.

[…] Efforts must be continued to harmonize indirect taxes that have

a significant impact on the functioning of the EU internal market

and to abolish exceptions in the EU. Direct taxes and tax systems

(rates) reflect every country’s specific and unique social and political

choices, and thus the principle of freedom of choice of member states

must remain in place in this regard.“ (Estonia 2020, 2011, pp. 29–30;

emphasis in the original).

It is easy to see that this section has fuzzy logic as:

a) the corporate profit tax in Estonia has been for about a dozen years

slashed to zero (sic!) and so a gradual reduction of it is an absurdity in the

macroeconomic context;

b) it is unethical to speak about local profit tax reforms neglecting harmonization

with the Member States especially in the aspect of competition on

capital markets, and incompetently neglecting dysfunctionality problems

domestically as well (see more in N3).

Deus ex machina. It seems that the ES process in the peripheral member

countries should first of all limit the implementation of bad policies’ mechanisms

due to incompetent governance based on low-quality public socio-economic

knowledge space. Obviously, some “small” governments of these member

countries have also not enough political bargaining power against devolutionary

camps for the rational implementation of knowledge-based policies and reforms

for sustainable development.

PS:

a) 19.II 13 hommikul näeb Kirja pealdis FT.com uues redaktsioonis välja: 
We’re determined multinationals won’t avoid tax
From Mr George Osborne, Mr Pierre Moscovici and Mr Wolfgang Schäuble. Sir, The international corporate tax system is increasingly outdated”
Head ingl keelikud – mida on pealkirja selle muudatusega püütud rõhutada?
 
b) Igatahes makroökonoomiliselt on selle Kirja ettepaneku viivitamatu jõustamine (optimaalse kasumimaksu ning kapitali väljavoolu regulatsiooni seadustamine) Eestis majandusliku jätkusuutlikkuse taastamiseks tohutult oluline ning meie avalikkuses tuleb seda väärikalt avalikustada ning vältida selle probleemi lahendamise sattumist sisepoliitilise lehmakauplemise objektiks nagu väga kahetsusväärselt toimus nt ESM ühinemise protseduuriga (sattus isegi PSi vataselt selles küsimuses asjatundmatute klikede saagiks).

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February 17, 2013 - Posted by | Uncategorized

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