Amazon že dve leti v ZDA plačuje “negativni davek” od dobička = dobiva neto subvencije

Washington Post (WaPo), ki je v lasti Jeffa Bezosa, ustanovitelja in glavnega lastnika Amazona, je pravkar objavil analizo, koliko davkov plačuje Amazon v ZDA (to je nekaj podobnega, kot če bi Delo objavilo analizo plačevanja davkov Kolektorja, Dnevnik pa podobno analizo za DZS). No, analiza kaže, da je v obdobju 2009-2018, Amazon zabeležil uradno 26.5 milijard $ dobička, na to pa plačal 791 mio $ davka. Efektivna stopnja davka od dobička je bila tako le 3% ob uradni stopnji 35% (od lani ta znaša 21%).

No, Amazon je začel z resnejšimi dobički šele v zadnjih treh letih. In glej no glej, v zadnjih dveh letih je Bezosu uspelo s kombinacijo davčnih olajšav in davčnih kreditov plačati “negativni davek” od dobička. Lani je denimo prikazal za 11.2 milijard $ dobička, od države pa dobil za 129 mio $ davčnega povračila. 1 milijardo $ pri plačilu davka je Amazon privarčeval zgolj zaradi ugodne davčne obravnave izplačila delniških opcij lastnikom (se pravi, lastniki so del izplačanih dividend dobili v obliki pravice na ugodnejši nakup delnic Amazona po znižani ceni).

Kot kaže analiza Institute for Taxation and Economic Policy (ITEP), ki jo povzema WaPo, je to običajna praksa največjih ameriških korporacij. Vendar pa, če velike korporacije ne plačajo davkov, jih mora nekdo drug – majhna in srednja podjetja ali fizične osebe, ali pa je treba zmanjšati javne izdatke za šolstvo, zdravstvo in infrastrukturo.

Previous ITEP analysis has shown that between 2008 and 2015, profitable Fortune 500 companies paid an average effective federal tax rate of 21.2 percent, well under the statutory 35 percent rate in effect in that period. One hundred of the companies had paid zero or negative tax in at least one profitable year, and 58 of them had multiple zero-tax years while being profitable.

Publicly traded companies such as Amazon have a legal responsibility to act in shareholders’ best interests, a mandate that many companies interpret to mean maximizing shareholder value by numerous means, including reducing their tax burdens.

“By all indications, Amazon appears to be using the tax breaks that Congress has made available,” Gardner said.

But he added that in the long-standing environment of federal budget deficits, when a company such as Amazon avoids billions in taxes, that money will ultimately have to come from somewhere. “It could take the form of two billion cut out of infrastructure spending,” he said. “Or it could take the form of tax hikes down the road at some level on someone else, probably middle-income families and small businesses.”

Gardner says that most of the tax breaks used by profitable businesses to reduce or eliminate their tax burdens were instituted at the behest of deep-pocketed and well-connected corporate lobbyists. “In a political system that runs on private money, it’s always going to be hard to vote against the folks who have the money,” he said. “Companies haven’t been shy about pouring millions of dollars to prop up a system that benefits them.”

Vir: Washington Post

 

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