Obseg izpada davčnih prihodkov zaradi davčnih oaz

magistrsko delo

Maja Janežič (Author), Rudi Klanjšek (Mentor)

Abstract

Pričujoče magistrsko delo se na podlagi analize dosedanjih znanstvenih spoznanj ukvarja s problemom delovanja davčnih oaz in posledic, ki iz tega sledijo - izpostavljen je izpad davčnih prihodkov. Začetna opredelitev davčnega sistema, davčnih oaz in strategij davčnega izogibanja v davčnih oazah daje osnovo za nadaljnjo razpravo o globalnih posledicah. Izpad davčnih prihodkov zaradi davčnih oaz je predstavljen kot najbolj viden in izmerljiv problem, opredeljen posebej za Združene države Amerike, države v razvoju ter Evropsko unijo. Dosedanje visoke ocene obsega izpada davčnih prihodkov na omenjenih območjih so zaradi oteženega raziskovanja sicer predstavljene kot nenatančne, vendar nedvomno obstoječe. V pričujočem delu so nadalje predstavljene še druge negativne posledice delovanja davčnih oaz -globalna kriza, dohodkovna neenakost in anomija.

Keywords

magistrska dela;davčne oaze;davki;davčni sistem;korporacije;davčno načrtovanje;davčni prihodki;globalizacija;neoliberalizem;

Data

Language:	Slovenian
Year of publishing:	2017
Typology:	2.09 - Master's Thesis
Organization:	UM FF - Faculty of Arts
Publisher:	[M. Janežič]
UDC:	336.228.3(043.2)
COBISS:	23447304
Views:	1270
Downloads:	178
Average score:	0 (0 votes)
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Other data

Secondary language:	English
Secondary title:	The extent of loss of tax revenue due to tax havens
Secondary abstract:	The present master's thesis deals with the problem of existence of tax havens and the correlated consequences, - especially the loss of tax revenue. It is based on the analysis of the current state of scientific knowledge. Initial identification of tax system, tax havens, and tax avoidance strategies provides the basis for further discussion on global consequences. The loss of tax revenue due to tax havens is presented as the most visible and measurable issue. It is described separately for the United States of America, developing countries, and the European Union. High estimates of the lost tax revenue are presented as questionable because of the difficulty of research. However, the loss of tax revenue certainly exists. In addition, some other fundamental consequences of the functioning of tax havens are presented - the global crisis, income inequality and anomy.
Secondary keywords:	master theses;tax havens;taxes;tax system;corporations;tax planning;tax revenue;globalization;neoliberalism;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Filozofska fak., Oddelek za sociologijo
Pages:	III, 72 f.
ID:	10858361