Davčne oaze in obdavčitev poklicnih športnikov - Hočevar, Alan (A. Hočevar, 2018)
Zadnja leta medije polnijo članki in prispevki o velikih davčnih utajah najbolj znanih profesionalnih športnikov, kot sta Cristiano Ronaldo in Lionel Messi. Zaradi aktualnosti teme v javnosti smo se odločili, da raziščemo razloge in načine, kako se profesionalni športniki izogibajo plačilu visokih davkov. Profesionalni športniki se zaradi visokih davkov znajdejo v najvišjem dohodninskem razredu, zaradi česar so njihovi dohodki obdavčeni po najvišjih stopnjah. Med drugim je bilo ugotovljeno, da se profesionalni športniki problematike visokih davkov lahko lotijo na dva načina. En način je, da davčno rezidentstvo prijavijo v državi z nizkimi davčnimi stopnjami. To je način, ki je uporaben za profesionalne športnike, ki se ukvarjajo z individualnimi športi, saj niso kot npr. nogometaši vezani na državo kluba, za katerega igrajo, ampak lahko trenirajo sami (brez sotekmovalcev), kjerkoli na svetu. Drug način, ki se ga poslužujejo (in je sedaj tudi medijsko odmeven) je odvajanje dela svojega dohodka na davčne oaze. Tega načina se večinoma poslužujejo športniki ekipnih športov, saj so zaradi izbranega športa vezani na svoje soigralce in tako tudi na klub, za katerega igrajo. Da bi preverili, koliko lahko športniki profitirajo z odvajanjem dela dohodka na davčne oaze, smo se lotili primerjave obdavčitve v državah s tradicionalnim davčnim sistemom in jih primerjali z obdavčitvami v davčnih oazah. Izračuni naše raziskave so pokazali, da je obdavčitev v davčnih oazah nižja kot obdavčitev v državah s tradicionalnim davčnim sistemom. Zaradi tega se športnikom, ki se ukvarjajo z individualnimi športi in športnikom, ki se ukvarjajo z ekipnimi športi, splača, da del svojega dohodka odvajajo na davčne oaze. Po drugi strani pa je bilo ugotovljeno, da države s tradicionalnim davčnim sistemom, kljub višjim davčnim stopnjam, športnikom nudijo številne druge ugodnosti, ki pa se nanašajo predvsem na njihovo življenje po končani profesionalni karieri. Te ugodnosti so numerično težko merljive, so pa velikokrat razlog prijave (ohranitve) davčnega rezidentstva v državah s tradicionalnim davčnim sistemom. In the last past years, the media was full of articles about tax invasions of professional football players like Cristiano Ronaldo and Lionel Messi. Because the topic was so publicly exposed we have decided to make a research of how professional athletes avoid paying high taxes. Because of their high income professional athletes pay the highest tax rate on individual income based on the state where they are registered as tax residents. Among other things, we have found out that professional athletes approach avoiding higher taxes in two ways. One way is to register their tax residence in a country with very low tax rates on individual income. This option is more useful for athletes involved in individual sports, because they are not like footballers for example, who are linked to the country of the club for which they play but can train themselves (without companions) anywhere in the world. Another way of using it is to divest some of their income to tax havens. This mode is mostly used by athletes of team sports because they are bound by their chosen sport to their teammates and therefore to the club for which they play. To check how much athletes can profit by disposing a part of their income to tax havens, we have undertaken comparisons of taxation in countries with a traditional tax system and compared them with taxation in countries that are considered as tax havens. The calculations of our research have shown that taxation in tax havens is lower than taxation in countries with a traditional tax system. For this reason, it is worthwhile for both, athletes dealing with individual, and sportsmen dealing with team sports, to take part of their income into tax havens. On the other hand, it has been established that countries with a traditional tax system, despite their higher tax rates, offer many other benefits to athletes, which relate primarily to their lives after completing a professional career. These benefits are numerically difficult to quantify, but they are often the reason for declaring tax residence in countries with a traditional tax system