Pranje denarja pridobljenega z davčno zatajitvijo

(magistrska diplomska naloga)

Stanko Kežman (Author), Vid Jakulin (Mentor)

Abstract

Davki so ena izmed sestavin vsake pravne in socialne države. So pa davki tudi zakonsko določene dajatve, ki jih država pobira v javnem interesu, brez neposredne protistoritve. Ljudje neradi dajemo del svojega dohodka državi, zato vsak išče poti, da plača manj davka oziroma ga celo utaji. Davčne zatajitve so zelo pereč problem Slovenije, Evropske unije in tudi ostalih držav sveta. V povezavi z davčnimi zatajitvami pa se srečamo še z enim kaznivim dejanjem, še enim globalnim problemom, to je pranje denarja. Ta dejavnost poteka večinoma preko davčno ugodnejših jurisdikcij oziroma popularno imenovanih »davčnih oaz«, kjer se poskuša preko raznih instrumentov in načinov prenosa ter skrivanja nelegalno pridobljenega premoženja, le temu premoženju dodeliti status legalno pridobljenega premoženja. V diplomskem delu obravnavam kaznivi dejanji pranje denarja in davčne zatajitve, davčne oaze, mednarodne povezave med omenjenimi dejanji in davčnimi oazami ter ukrepe zoper le-te.

Keywords

davki;kazniva dejanja;davčne zatajitve;pranje denarja;organizirani kriminal;davčne oaze;

Data

Language:	Slovenian
Year of publishing:	2017
Typology:	2.09 - Master's Thesis
Organization:	UL PF - Faculty of Law
Publisher:	[S. Kežman]
UDC:	343:336.22(043.2)
COBISS:	15892305
Views:	1905
Downloads:	633
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Laundering money obtained through tax evasion
Secondary abstract:	Taxes are one of the components of each legal and social State. But taxes are also statutary duties levied by the State in public interest without direct counterpart. People are reluctant to give part of their income to the state, so everyone is looking for ways to pay less or even evade taxes. Tax evasion is a very serious problem for Slovenia, the European Union and other countries in the world. In connection with tax evasion, we are faced with another crime, another global problem, namely money laundering. This activity is carried out mainly through fiscal more favorable jurisdictions or popularly called "tax havens", where it tries through various instruments and methods of transferring and hiding illegally acquired assets, grant them the status of legally acquired assets. The thesis deals with criminal offenses of money laundering and tax evasion, tax havens, international connections between these acts and tax havens and measures against them.
Secondary keywords:	taxes;criminal act;tax evasion;money laundering;organised crime;tax heavens;
Type (COBISS):	Master's thesis/paper
Study programme:	0
Embargo end date (OpenAIRE):	1970-01-01
Thesis comment:	Univ. v Ljubljani, Pravna fak.
Pages:	IV, 52 f.
ID:	10914750