Memo 30.I 18

Katastroofi pole

taevane arm: ELi Komisjonis ja OECD teadusringkondades jne on taolised Ukraina PMi poolt osundatud rahvusvaheliselt kõlvatud ning lihtsa pettusega sooritatavad kasumimaksu rahvuslikud kuriteod* –  rahvusvaheliselt kõlvatud kasumimaksu-baaside erodeerimise ning maksustamata kasumite petislikud nihutamised (nt korporatsioonisiseste laenude (tegelt kingituste) petunimede all) – on juba üle tosina aasta jagu peegli peal – vt nt ühte värsket raportit taolise praktikate rahvuslikele fiskaal-majandustele tekitatavatest iga aastest kümnetesse miljarditesse ulatuvatest kahjustustest (EP maksebilansi järgi meil kuni paar miljardit aastas) –

DP12637 How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach

Author(s): Maria Alvarez-Martinez, Salvador Barrios, Diego d’Andria, Maria Gesualdo, Gaëtan Nicodème, Jonathan Pycroft

Date of Publication: January 2018**

P.S.: kahjuks** on momendil veel tasuline ja seega minule kättesaamatu: kuid lisan osundusi vanematele taolistele teaduspõhistele Maksu-Raportitele***. Muide meil on see teadusvaramu poliit-plutokraatilult kuulutatud riigivastaseks sest kogu poliitika peab toimuma populistlikult et võimurid säiliks – koos sellest otsusest tulenevate tohutute kaotustega eestluse jätkusuutlikkuse kestlikkuse tõenäosusele – seejuures ei tohiks mööda vaadata ka deontoloogilistest probleemidest****.

P.S.P.S.: Siinkohal ** Abstrakt on ära toodud selle tõttu et sisaldab mõnigaid rahvusvahelisi kõige värskemaid statistilisi turumajanduslikke andmeid rahvuslikest kaotustest seoses BEPS protsessidega – andmeid mida  ei ole võimalik vähegi usaldusväärselt hinnata ilma mitmete erialade sõltumatute asjatundjate konsiiliumiteta: väga ligikaudselt keskelt läbi mõned miljardid riigi kohta aastas. Tuleb rõhutada et need kaotuste hinnangud ei sisalda rahvuslikke inimvarade kui jätkusuutlikkuse ressursside kaotusi seoses põliselanike väljarännuga – mis väärtuselt võivad kümnetes kordades ületada turumajanduslikke (Zack ’09 ja OECD ’11) – ja mis Maarjamaa puhul eksistentsiaalselt eriti oluline kõrvuti  riiklikust teaduslagedust tulenevate mitmete muude rahvuslike sotsiaalkapitalide erosiooniga.

*) a. Ukraina peaminister: Ukraina residendid võivad Eestit kasutada maksudest kõrvale hiilimiseks

Ukraina peaministri Volodõmõr Groismani sõnul puudutab niinimetatud maksuparadiiside nimekiri (milles ka Eesti – ilmselt eriti seoses e-Residentsusega – üe) vaid Ukraina residente, kes deklareerivad oma…

MAJANDUS24.POSTIMEES.EE  30.I  18.

ja

b. https://tehnika.postimees.ee/4393767/ukraina-nimekirjade-tagajarg-pangad-hakkasid-eesti-firmasid-valtima?_ga=2.176294822.2045722932.1516964125-219461728.1498803748 –

“Konkreetselt Eesti suhtes oli asetsemine nimekirjas asekantsleri (Jegorov – üe) sõnul selgelt ekslik, sest üks kriteeriumitest, mille alusel nimekirja oli võimalik sattuda, puudutab maksumäära.

Nimelt pidi maksumäär olema 5 või rohkem protsenti madalam kui Ukraina maksumäär 18 protsenti, ja Eesti puhul arvati selleks olevat 0 protsenti. See aga ei vasta tõele ja Eestis on jätkuvalt 20 (sic! aga mitte kogu kasumi baasil – üe) protsendiline kasumimaks.

Eesti kaudu ei ole – teatud kurbade tagajärgedeta (sic! Ukrainale ja Eestile – üe) võimalik Ukraina maksustamata kasumeid välja viia mis tahes teistesse piirkondadesse, nagu Ukraina võimud oletasid,» kinnitas Jegorov vastuseks Postimehe küsimusele, kui kindlad saame me olla selles, et Eesti maksusüsteemi välisfirmade poolt ikkagi ära ei kasutata.

Ukraina tegelikult jätkab tõhustatud kontrolle.”

Jääb lisada et Jegorov’i viimane väide on populistlikult absoluutselt poliit-korrektne – kuid teaduspõhiselt*** EL Komisjoni terminoloogias*** nii rahvusvaheliselt kui rahvuslikult eksitav sest pigistab silmad kinni kasumimaksu baasi petisliku erodeerimise võimaluse suhtes koos “teatud kurbade tagajärgedega” nii rahvusvaheliselt kui ka rahvuslikult.

NB! tõsiselt – kogu ELi sõltumatu majandusteadlaskond peaks liikmesriikide rahvuslike majanduste nimel Ukrainale tänu avaldama selle kogu ELis levinud kõlvatu populistliku “maksuparadiisluse” nähtuse peale järjekordse tähelpanu juhtimise eest!

**) DP12637 How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach

Author(s): Maria Alvarez-Martinez, Salvador Barrios, Diego d’Andria, Maria Gesualdo, Gaëtan Nicodème, Jonathan Pycroft

Date of Publication: January 2018

Programme Area(s): PE

Keyword(s): BEPS, Corporate taxation, Profit shifting, Tax avoidance, CGE model

Abstract: This paper estimates the size and macroeconomic effects of base erosion and profit shifting (BEPS) using a computable general equilibrium model designed for corporate taxation and multinationals. Our central estimate of the impact of BEPS on corporate tax losses for the EU amounts to €36 billion annually or 7.7% of total corporate tax revenues. The USA and Japan also appear to loose tax revenues respectively of €101 and €24 billion per year or 10.7% of corporate tax revenues in both cases. These estimates are consistent with gaps in bilateral multinationals’ activities reported by creditor and debtor countries using official statistics for the EU. Our results suggest that by increasing the cost of capital, eliminating profit shifting would slightly reduce investment and GDP. It would however raise corporate tax revenues thanks to enhanced domestic production. This in turn could reduce other taxes and increase welfare.

***) TAXATION PAPERS

Taxation Papers can be accessed and downloaded free of charge at the following address:

http://ec.europa.eu/taxation_customs/taxation/gen_info/economic_analysis/tax_papers/index_en.htm

The following papers have been issued.

Taxation paper No 65 (2016): The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost

of Capital and on Effective Tax Rates. Written by Centre For European Economic Research (ZEW)

Gmbh

Taxation paper No 64 (2016): The Impact of Tax Planning on Forward-Looking Effective Tax Rates.

Written by Centre For European Economic Research (ZEW) Gmbh

Taxation paper No 63 (2016): Study on The Effect of Inflation and Interest Rates on Forward-Looking

Effective Tax Rates. Written by Centre For European Economic Research (ZEW) Gmbh

Taxation paper No 62 (2016): Financial Transaction Taxes in the European Union. Written by Thomas

Hemmelgarn, Gaëtan Nicodème, Bogdan Tasnadi and Pol Vermote

Taxation paper No 61 (2016): Study on Structures of Aggressive Tax Planning and Indicators. Final

report. Written by Ramboll Management Consulting and Corit Advisory

Taxation paper No 60 (2015): Wealth distribution and taxation in EU Members. Written by Anna Iara

Taxation paper No 59 (2015): Tax Shifts. Written by Milena Mathé, Gaëtan Nicodème and Savino Ruà

Taxation paper No 58 (2015): Tax Reforms in EU Member States: 2015 Report. Written by Directorate

General for Taxation and Customs Union and Directorate General for Economic and Financial Affairs

Taxation Paper No 57 (2015): Patent Boxes Design, Patents Location and Local R&D Written by

Annette Alstadsæter, Salvador Barrios, Gaetan Nicodeme, Agnieszka Maria Skonieczna and Antonio

Vezzani

Taxation Paper No 56 (2015): Study on the effects and incidence of labour taxation. Final Report.

Written by CPB in consortium with: CAPP, CASE, CEPII, ETLA, IFO, IFS, IHS.

Taxation Paper No 55 (2015): Experiences with cash-flow taxation and prospects. Final report. Written

by Ernst & Young

Taxation Paper No 54 (2015): Revenue for EMU: a contribution to the debate on fiscal union. Written

by Anna Iara

Taxation Paper No 53 (2015): An Assessment of the Performance of the Italian Tax Debt Collection

System. Written by Margherita Ebraico and Savino Ruà

Taxation Paper No 52 (2014): A Study on R&D Tax Incentives. Final report. Written by CPB in

consortium with: CAPP, CASE, CEPII, ETLA, IFO, IFS, IHS.

Taxation Paper No 51 (2014): Improving VAT compliance – random awards for tax compliance.

Written by Jonas Fooken, Thomas Hemmelgarn, Benedikt Herrmann

Taxation Paper No 50 (2014): Debt Bias in Corporate Taxation and the Costs of Banking Crises in the

1. Written by Sven Langedijk, Gaëtan Nicodème, Andrea Pagano, Alessandro Rossi

Taxation Paper No 49 (2014): A wind of change? Reforms of Tax Systems since the launch of Europe

2020. Written by Gaëlle Garnier , Endre György, Kees Heineken, Milena Mathé, Laura Puglisi, Savino

Ruà, Agnieszka Skonieczna and Astrid Van Mierlo

Taxation Paper No 48 (2014): Tax reforms in EU Member States: 2014 Report. Written by Directorate-

General for Taxation and Customs Union and Directorate-General for Economic and Financial Affairs,

European Commission

Taxation Paper No 47 (2014): Fiscal Devaluations in the Euro Area: What has been done since the

crisis? Written by Laura Puglisi

Taxation Paper No 46 (2014): Tax Compliance Social Norms and Institutional Quality: An Evolutionary

Theory of Public Good Provision. Written by Panayiotis Nicolaides

Taxation Paper No 45 (2014): Effective Corporate Taxation, Tax Incidence and Tax Reforms:

Evidence from OECD Countries. Written by Salvador Barrios, Gaëtan Nicodème, Antonio Jesus

Sanchez Fuentes

Taxation Paper No 44 (2014): Addressing the Debt Bias: A Comparison between the Belgian and the

Italian ACE Systems. Written by Ernesto Zangari

Taxation Paper No 43 (2014): Financial Activities Taxes, Bank Levies and Systemic Risk. Written by

Giuseppina Cannas, Jessica Cariboni, Massimo Marchesi, Gaëtan Nicodème, Marco Petracco Giudici,

Stefano Zedda

Taxation Paper No 42 (2014): Thin Capitalization Rules and Multinational Firm Capital Structure.

Written by Jennifer Blouin, Harry Huizinga, Luc Laeven and Gaëtan Nicodème

Taxation Paper No 41 (2014): Behavioural Economics and Taxation. Written by Till Olaf Weber, Jonas

Fooken and Benedikt Herrmann.

Taxation Paper No 40 (2013): A Review and Evaluation of Methodologies to Calculate Tax

Compliance Costs. Written by The Consortium consisting of Ramboll Management Consulting, The

Evaluation Partnership and Europe Economic Research

Taxation Paper No 39 (2013): Recent Reforms of Tax Systems in the EU: Good and Bad News.

Written by Gaëlle Garnier, Aleksandra Gburzynska, Endre György, Milena Mathé, Doris Prammer,

Savino Ruà, Agnieszka Skonieczna.

Taxation Paper No 38 (2013): Tax reforms in EU Member States: Tax policy challenges for economic

growth and fiscal sustainability, 2013 Report. Written by Directorate-General for Taxation and

Customs Union and Directorate-General for Economic and Financial Affairs, European Commission

Taxation Paper No 37 (2013): Tax Reforms and Capital Structure of Banks. Written by Thomas

Hemmelgarn and Daniel Teichmann

Taxation Paper No 36 (2013): Study on the impacts of fiscal devaluation. Written by a consortium

under the leader CPB

Taxation Paper No 35 (2013): The marginal cost of public funds in the EU: the case of labour versus

green taxes Written by Salvador Barrios, Jonathan Pycroft and Bert Saveyn

Taxation Paper No 34 (2012): Tax reforms in EU Member States: Tax policy challenges for economic

growth and fiscal sustainability. Written by Directorate-General for Taxation and Customs Union and

Directorate-General for Economic and Financial Affairs, European Commission.

Taxation Paper No 33 (2012): The Debt-Equity Tax Bias: consequences and solutions. Written by

Serena Fatica, Thomas Hemmelgarn and Gaëtan Nicodème

Taxation Paper No 32 (2012): Regressivity of environmental taxation: myth or reality? Written by Katri

Kosonen

Taxation Paper No 31 (2012): Review of Current Practices for Taxation of Financial Instruments,

Profits and Remuneration of the Financial Sector. Written by PWC

Taxation Paper No 30 (2012): Tax Elasticities of Financial Instruments, Profits and Remuneration.

Written by Copenhagen Economics.

Taxation Paper No 29 (2011): Quality of Taxation and the Crisis: Tax shifts from a growth perspective.

Written by Doris Prammer.

Taxation Paper No 28 (2011): Tax reforms in EU Member States. Written by European Commission

Taxation Paper No 27 (2011): The Role of Housing Tax Provisions in the 2008 Financial Crisis.

Written by Thomas Hemmelgarn, Gaetan Nicodeme, and Ernesto Zangari

Taxation Paper No 26 (2010): Financing Bologna Students’ Mobility. Written by Marcel Gérard.

Taxation Paper No 25 (2010): Financial Sector Taxation. Written by European Commission.

Taxation Paper No 24 (2010): Tax Policy after the Crisis – Monitoring Tax Revenues and Tax Reforms

in EU Member States – 2010 Report. Written by European Commission.

Taxation Paper No 23 (2010): Innovative Financing at a Global Level. Written by European

Commission.

Taxation Paper No 22 (2010): Company Car Taxation. Written by Copenhagen Economics.

Taxation Paper No 21 (2010): Taxation and the Quality of Institutions: Asymmetric Effects on FDI.

Written by Serena Fatica.

Taxation Paper No 20 (2010): The 2008 Financial Crisis and Taxation Policy. Written by Thomas

Hemmelgarn and Gaëtan Nicodème.

Taxation Paper No 19 (2009): The role of fiscal instruments in environmental policy.’ Written by Katri

Kosonen and Gaëtan Nicodème.

Taxation Paper No 18 (2009): Tax Co-ordination in Europe: Assessing the First Years of the EUSavings

Taxation Directive. Written by Thomas Hemmelgarn and Gaëtan Nicodème.

Taxation Paper No 17 (2009): Alternative Systems of Business Tax in Europe: An applied analysis of

ACE and CBIT Reforms. Written by Ruud A. de Mooij and Michael P. Devereux.

Taxation Paper No 16 (2009): International Taxation and multinational firm location decisions. Written

by Salvador Barrios, Harry Huizinga, Luc Laeven and Gaëtan Nicodème.

Taxation Paper No 15 (2009): Corporate income tax and economic distortions. Written by Gaëtan

Nicodème.

Taxation Paper No 14 (2009): Corporate tax rates in an enlarged European Union. Written by

Christina Elschner and Werner Vanborren.

Taxation Paper No 13 (2008): Study on reduced VAT applied to goods and services in the Member

States of the European Union. Final report written by Copenhagen Economics.

Taxation Paper No 12 (2008): The corporate income tax rate-revenue paradox: evidence in the EU.

Written by Joanna Piotrowska and Werner Vanborren.

Taxation Paper No 11 (2007): Corporate tax policy and incorporation in the EU. Written by Ruud A. de

Mooij and Gaëtan Nicodème.

Taxation Paper No 10 (2007): A history of the ‘Tax Package’: The principles and issues underlying the

Community approach. Written by Philippe Cattoir.

Taxation Paper No 9 (2006): The Delineation and Apportionment of an EU Consolidated Tax Base for

Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options. Written by Ana

Agúndez-García.

Taxation Paper No 8 (2005): Formulary Apportionment and Group Taxation in the European Union:

Insights from the United States and Canada. Written by Joann Martens Weiner.

Taxation Paper No 7 (2005): Measuring the effective levels of company taxation in the new member

States : A quantitative analysis. Written by Martin Finkenzeller and Christoph Spengel.

Taxation Paper No 6 (2005): Corporate income tax and the taxation of income from capital. Some

evidence from the past reforms and the present debate on corporate income taxation in Belgium.

Written by Christian Valenduc.

Taxation Paper No 5 (2005): An implicit tax rate for non-financial corporations: Definition and

comparison with other tax indicators. Written by Claudius Schmidt-Faber.

Taxation Paper No 4 (2005): Examination of the macroeconomic implicit tax rate on labour derived by

the European Commission. Written by Peter Heijmans and Paolo Acciari.

Taxation Paper No 3 (2005): European Commission Staff Working Paper.

Taxation Paper No 2 (2004): VAT indicators. Written by Alexandre Mathis.

Taxation Paper No 1 (2004): Tax-based EU own resources: an assessment. Written by Philippe

Cattoir.

 

HOW TO OBTAIN EU PUBLICATIONS

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• one copy:

via EU Bookshop (http://bookshop.europa.eu);

• more than one copy or posters/maps:

from the European Union’s representations (http://ec.europa.eu/represent_en.htm);

from the delegations in non-EU countries (http://eeas.europa.eu/delegations/index_en.htm);

by contacting the Europe Direct service (http://europa.eu/contact/index_en.htm) or

calling 00 800 6 7 8 9 10 11 (freephone number from anywhere in the EU) (*).

(*) The information given is free, as are most calls (though some operators, phone boxes or hotels may charge you).

Priced publications:

• via EU Bookshop (http://bookshop.europa.eu).

****) Deontoloogiline* sotsiaal-küberneetiline märkus maksunduse asjus

Siinkohal on parajasti sobiv silmas pidada ühte lõigukest Eesti PS Kommenteeritud Väljaande 2017 (peatoimetaja dr. jur. Ülle Madise) Preambuli Peatüki Punkt 11. seest:

„Seepärast tuleb tunnistada õiglusearusaamade relatiivsust ja pluralismi. Erinevate, vahel koguni vastandlike õiglusearusaamade piirides hoidmiseks on vajalik alati otsustaja – õiguse looja, õiguse rakendaja – mõttetegevus, mis aitab jõuda selgusele õigusele vastavuses (õigluses) ühes või teises situatsioonis. Püüe realiseerida õigluse ideed tähendab seetõttu alati ajaga kaasaskäimist, tegelikkuse tundmist ja sellega arvestamist. Unustada ei tohiks seejuures I. Tammelo tähelepanekut selle kohta, et inimkonna eksistentsi kindlustamine nõuab meilt kõigilt küllaldast jõudu (sic! kohustust – üe), et taluda hulka ebaõiglust, millest inimesele pole antud vist mitte kunagi täielikult vabaneda. Küll aga tuleb meil kõigil (sic! kohustuda – üe) õiglust nõuda ja selle teostamiseks pühendunult töötada, selleks et elada inimväärset elu.“

Ilmar Tammelo (dr. jur. 1944 Marburgi Ülikool) kohta vt nt EE 9 lk256 – ja ilmselt tema osundamine siinkohal pärineb Preambuli Pt ühe peaaegu Tammelo’ga sama põlvkonna toimetaja dr. jur. H. Schneider’i (EE 8) sulest.

Kahjuks aga „Tammelo tähelepanekut“ ei ole peetud vajalikuks täpsustada – nagu üldse ei ole Kommenteeritud Väljaandes deontoloogilisi probleeme peetud vajalikuks õiglusarusaamade juures täpsustada kui selles kontekstis poliitiliselt liialt mittepopulistlike v. nt PSi diktumiga „Tsensuur i ei ole“ (mis muidugi on hübriidsõja eesrindel on sellises resoluutsuses täiesti absurdne).

Siinkohal oleks soovinud deontoloogilisi selgitusi nii  “Tammelo tähelepaneku” filosoofiliste aluste kohta ja seda eriti tänapäeva kontekstis (hübriidsõdade ning IT pilvede (nt FT.com 19.I 18 “The case for ending Amazon’s dominance”) konteksis – ja – sellest tulenevaid kohustusi nii kodanikele kui institutsioonidele ning vajadust eristada nii positiivseid kui negatiivseid tüüpe (nii sulisid (Wiener) kui ka kiskjaid (Tirole) nii valetavaid trolle kui ka diversante ning terroriste jne) ning vajalikke ratsionaalseid riiklikke regulatsioone sotsiaal-küberneetilise globaalse tasakaalu saavutamiseks.

Siinkohal on asjakohane eriti *) b. suhtes märkida et deontoloogiliselt eriti oluline on eksistentsiaalselt ja sotsiaal-küberneetiliselt rahvuslikult kollektiivselt koos liitlastega võidelda omavahelise kommunikatsioonis igasuguse hägustamise vastu ning ebaratsionaalsuse vastu – nagu nt et meil justkui kehtivat 20% kasumimaksu määr: samas kui teaduspõhiselt on juba teaduspõhiselt ülemäätaselt N-kordselt** tõestatud et see määr kehtib ainult paberi peal ning sedagi firmade poolt suvaliselt rängalt erodeeritaval baasil.

Moraal – a) hea lugeja näeb et BEPS tegevused põhjustavad kümneid kordi suuremaid rahvuslikke majanduskaotusi kui nt mingid pensionimaksustamise äpardreformid – ning seega viimastele kontsentreerumist tuleb pidada hägustavaks asendustegevuseks teaduspõhisele b) hea lugeja näeb samuti et tsivilisatsiooni kaitsmine nõuab indiviidide ja rahvuste  hierarhilistes struktuurides teaduspõhist ratsionaalsust – sh ausust ja tõerääkimist et eriti hübriidsõdade tingimuste korraldada ressursside ümberjaotust (vt nt** kus ka liitude liikmesriikide valitsustele on ratsionaalsuse kohustus – seega ei mineid teadustühiseid kasumibaasi erodeerimisi ega finantside väljaslikerdamisi) c) Maarjamaal seega ei minit katastroofi – ainult katastroofiline teadusfoobiline populism koos võimalike katastroofiprobleemide vastutustundetu elimineerimisega – aga mitte deontoloogilise likvideerimisega.

 

*)  https://en.wikipedia.org/wiki/Deontological_ethics

**) https://uloennuste.wordpress.com/2018/01/28/memento-4-i-18/

Zack, Naomi (2009) Ethics for Disaster  (Studies in Social, Political, and Legal Philosophy) Kindle – Instant preview: http://a.co/2y0cs59: 

Location 2036:

“On July 11, 2008, the U.S. Environmental Protection Agency (EPA) received media attention for its monetary
revaluation of an American human life. In May, the EPA had revised its figure from $7.8 to $6.9 million. This
‘value of statistical life” entails that the lifesaving results of some practices can be balanced against their costs.”

OECD (2011) MEASURING THE STOCK OF HUMAN CAPITAL FOR COMPARATIVE ANALYSIS: AN APPLICATION OF THE LIFETIME INCOME APPROACH TO SELECTED COUNTRIES – STATISTICS DIRECTORATE- WORKING PAPER NO. 41 (This paper has been prepared by Gang Liu, OECD Statistics Directorate): http://www.oecd.org/std/research