STRATEŠKI MODELI PORESKE OPTIMIZACIJE U GLOBALNIM POSLOVNIM STRUKTURAMA

AUTHOR(S) / АУТОР(И): Miroslav Čavlin, Denis Bugar, Milan S. Đurović

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DOI: 10.46793/EKONOMIST4.1.3C

ABSTRACT / САЖЕТАК:

Istraživanjem su analizirani dominantni modeli strategijskog poreskog planiranja koje koriste multinacionalne kompanije u globalnim poslovnim strukturama. Posebna pažnja posvećena je prepoznavanju njihove otpornosti na regulatorne reforme i identifikaciji izazova u savremenom poreskom okruženju. Korišćen je teorijsko-analitički pristup, sa sistematizacijom modela kao što su alokacija dobiti, upotreba specijalizovanih poreskih režima, transferne cene i finansijsko strukturiranje. Istraživanje je pokazalo da ovi modeli, iako formalno usklađeni sa važećim standardima, i dalje omogućavaju efektivno smanjenje poreskog opterećenja. Utvrđeno je da se ključni strateški izazovi ne odnose više isključivo na regulatornu usklađenost, već sve više na reputacione rizike i zahteve za poreskom održivošću. Poresko planiranje postaje deo šireg korporativnog odgovora na zahteve društva, investitora i međunarodnih tela. Naučni doprinos ogleda se u strukturiranoj klasifikaciji savremenih modela poreske optimizacije i identifikaciji faktora njihove adaptivnosti. Istraživanje ukazuje na potrebu za daljim proučavanjem međuzavisnosti između poreskih strategija i korporativne odgovornosti u dinamičnom međunarodnom kontekstu.

KEYWORDS / КЉУЧНЕ РЕЧИ:

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