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20142
2014. 12
2014 2
2014. 12
.
1
. OECD 3
1. 3
2. 6
3. 8
. OECD 12
1. 12
2. 14
3. 15
4. 17
5. 18
6. 20
7. 22
8. 23
9. 24
10. 27
11. 30
12. 33
13. 36
14. 38
15. 41
16. 44
17. 46
18. 48
19. 50
20. 51
21. 54
22. 56
23. 58
24. 59
25. 61
26. 62
27. 65
28. 66
29. 68
30. 71
31. 74
32. 76
33. 77
34. 79
2
. / 85
1. 85
. - (OVDP) 85
(Tax Increase Prevention Act) 89
2. 95
. 95
. 95
. 97
1. - 97
2. - 98
3. - 100
4. - 101
. Transparency Tax 101
. 103
. 104
. 105
5. - 1% 105
6. - 2015 106
. 106
. 107
. 109
7. -
110
8. -
111
. 111
. 112
9. - 113
10. - 115
11. - 115
12. - 116
13. - 117
14. EU - 118
15. EU - 119
16. EU - 120
17. OECD - 122
. (CRS) 123
. (CAA) 124
18. OECD - BEPS Action Plan 2014 Package 125
. / 128
1. - 2014/15 128
. 128
. 130
2. - ,
131
. 132
. 133
. 134
3. - 2014/15 135
. 135
. 137
4. - 139
5. - 139
6. - ()
141
. 141
. () 144
7. - 145
8. - 146
9. - 148
10. - 149
. 149
. 149
11. -
150
. 150
. 151
12. - 2015 153
. 153
. 155
. 2015 156
. 157
13. - 157
14. - 159
15. - 50 161
1
OECD 4
OECD 7
OECD 9
13
14
15
17
18
19
20
21
21
22
23
24
25
26
26
27
28
29
30
31
31
32
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34
35
35
36
37
37
38
39
40
40
41
42
43
43
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45
45
46
47
48
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49
50
51
( ) 52
53
54
55
55
56
57
57
58
59
59
60
60
61
61
62
63
64
64
2014 () 65
65
66
66
67
68
68
69
70
70
71
72
73
73
74
75
75
76
77
77
78
79
79
80
81
2
(FBAR) 86
92
99
General Betting Duty(GBD) 114
Pool Betting Duty(PBD) 114
Remote Gaming Duty(RGD) 114
(DDT) 137
138
GST 140
147
153
162
2
[ -1] 162
1
1
3
I. OECD
34 OECD 2009 2014( )
, , 1)
OECD ,
,
1
OECD (
)
OECD 2009 37.19% 2014 38.31%
1.12%p
2011 37.45% 2010 37.71% 0.26%p
2014 56%
13.2%
2009 2014 15, 5,
14
15 , , , , ,
, , , , , , ,
, ,
1) ( ) ( ) ,
4
4.77%p
9.04%p
5 , , , ,
6.73%p
20%p
OECD
2014 38% OECD 38.31%
0.31%p
2009 2010 2011 2012 2013 2014
180,001 180,001 180,001 180,001 180,001 180,001
45.00 45.00 45.00 45.00 45.00 45.00
60,001 60,001 60,001 60,001 60,001 60,001
50.00 50.00 50.00 50.00 50.00 50.00
34,361 34,331 35,061 36,301 37,331 37,751
50.00 50.00 50.00 50.00 50.00 50.00
126,265 127,022 128,801 132,407 135,055 136,271
29.00 29.00 29.00 29.00 29.00 29.00
66,353,401 67,689,001 70,237,801 72,370,801 72,370,801 72,370,801
40.00 40.00 40.00 40.00 40.00 40.00
15.00 15.00 15.00 15.00 15.00 15.00
347,201 389,901 389,901 389,901 389,901 488,101
59.00 51.50 51.50 51.50 51.70 56.00
21.00 21.00 21.00 21.00 21.00 21.00
64,500 66,400 68,200 70,300 100,000 100,000
30.50 30.00 30.00 29.75 31.75 31.75
OECD
(: , %)
1
5
2009 2010 2011 2012 2013 2014
69,784 70,831 1,000,001 1,000,001 1,000,001 1,000,001
40.00 41.00 45.00 45.00 45.00 45.00
250,401 250,731 250,731 250,731 250,731 250,731
45.00 45.00 45.00 45.00 45.00 45.00
75,001 100,001 100,001 100,001 42,001 42,001
40.00 45.00 45.00 45.00 42.00 42.00
1,700,001 5,000,001
36.00 32.00 16.00 16.00 16.00 16.00
7,800,001 8,166,601 8,452,405 8,874,109 9,415,429
37.20 46.12 46.21 46.24 46.24 46.24
36,401 36,401 32,801 32,801 32,801 32,801
46.00 47.00 48.00 48.00 48.00 48.00
454,681 472,081 482,761 501,961 811,561 811,561
46.00 45.00 45.00 48.00 50.00 50.00
75,001 75,001 300,001 300,001 300,001 300,001
43.00 43.00 46.00 46.00 46.00 46.00
18,000,001 18,000,001 18,000,001 18,000,001 18,000,001 18,000,001
40.00 40.00 40.00 40.00 40.00 40.00
88,000,001 88,000,001 88,000,001 300,000,001 300,000,001 300,000,001
35.00 35.00 35.00 38.00 38.00 38.00
39,886 39,886 150,001 150,001 150,001 150,001
38.95 38.95 41.34 41.34 43.60 43.60
392,843 392,843 392,843 392,843 392,843 3,000,001
28.00 30.00 30.00 30.00 30.00 35.00
54,777 54,368 55,695 56,492 55,992 56,532
52.00 52.00 52.00 52.00 52.00 52.00
70,001 70,001 70,001 70,001 70,001 70,001
39.00 38.00 35.50 33.00 33.00 33.00
28.00 28.00 28.00 28.00 28.00 27.00
85,529 85,529 85,529 85,529 85,529 85,529
32.00 32.00 32.00 32.00 32.00 32.00
64,111 150,001 153,301 153,301 80,001 80,001
42.00 45.88 46.50 46.50 48.00 48.00
(: , %)
6
2009 2010 2011 2012 2013 2014
34,401 35,022
19.00 19.00 19.00 19.00 25.00 25.00
14,822 15,059 15,270 15,682 70,908 70,908
41.00 41.00 41.00 41.00 50.00 50.00
526,201 532,701 548,301 574,301 591,601 602,601
25.00 25.00 25.00 25.00 25.00 25.00
53,408 53,408 175,001 300,001 300,001 175,001
48.63 48.63 47.00 52.00 52.00 45.00
712,401 712,401 751,201 755,201 755,201 755,201
13.20 13.20 13.20 13.20 13.20 13.20
50,001 76,201 80,001 88,001 94,001 97,001
35.00 35.00 35.00 35.00 35.00 35.00
37,401 150,001 150,001 150,001 150,001 150,001
40.00 50.00 50.00 50.00 45.00 45.00
372,951 373,651 379,151 388,351 400,001 400,001
35.00 35.00 35.00 35.00 39.60 39.60
37.19 37.71 37.45 37.69 38.27 38.31
(: , %)
2
OECD (
)
OECD 2009 17.96% 2014 19.17%
1.21%p
2014 27%
5%
1
7
2009 2014 20,
, 13
20 , , , , ,
, , , , , , , ,
, , , , , ,
1.99%p
5.0%p
OECD
2014 10% OECD 19.17%
9.17%p
2009 2010 2011 2012 2013 2014
10.00 10.00 10.00 10.00 10.00 10.00
20.00 20.00 20.00 20.00 20.00 20.00
21.00 21.00 21.00 21.00 21.00 21.00
5.00 5.00 5.00 5.00 5.00 5.00
19.00 19.00 19.00 19.00 19.00 19.00
19.00 20.00 20.00 20.00 21.00 21.00
25.00 25.00 25.00 25.00 25.00 25.00
20.00 20.00 20.00 20.00 20.00 20.00
22.00 23.00 23.00 23.00 24.00 24.00
19.60 19.60 19.60 19.60 19.60 20.00
19.00 19.00 19.00 19.00 19.00 19.00
19.00 23.00 23.00 23.00 23.00 23.00
25.00 25.00 25.00 27.00 27.00 27.00
24.50 25.50 25.50 25.50 25.50 25.50
OECD (: %)
8
2009 2010 2011 2012 2013 2014
21.50 21.00 21.00 23.00 23.00 23.00
15.50 16.00 16.00 17.00 18.00 18.00
20.00 20.00 21.00 21.00 22.00 22.00
5.00 5.00 5.00 5.00 5.00 8.00
10.00 10.00 10.00 10.00 10.00 10.00
15.00 15.00 15.00 15.00 15.00 15.00
15.00 16.00 16.00 16.00 16.00 16.00
19.00 19.00 19.00 21.00 21.00 21.00
12.50 15.00 15.00 15.00 15.00 15.00
25.00 25.00 25.00 25.00 25.00 25.00
22.00 22.00 23.00 23.00 23.00 23.00
21.00 21.00 23.00 23.00 23.00 23.00
19.00 19.00 20.00 20.00 20.00 20.00
20.00 20.00 20.00 20.00 22.00 22.00
25.00 25.00 25.00 25.00 25.00 25.0