Diskrepanca poslovne etike na primeru pranja denarja v davčnih oazah

diplomsko delo

Robert Kovačič Batista (Author), Ernest Petrič (Mentor)

Abstract

V današnjemu tehnološko naprednemu in hitro razvijajočemu se svetu je postalo pranje denarja vse težje izsledljivo in vse bolj navidez zakonito. Gospodarski kriminal se kot genetski zapisi organizmov po Darvinovi evolucijski teoriji brezbrižno prilagaja ekonomskim sistemom držav ter vijuga med pravnimi pravili z namenom kovanja svojega dobička. Pomembna oporna točka gospodarskemu kriminalu so davčne oaze ali t.i. offshore finančni centri. Jurisdikcije, ki so našle svojo pot preživetja s ponujanjem nizke ali celo nične davčne stopnje ter diskretne anonimnosti za tuje vlagatelje, so trn v peti razvitim državnim gospodarstvom, saj jim s svojim poslovanjem kradejo velike vsote sredstev. V takšne davčne oaze nerezidenti brezskrbno preusmerjajo svoj kapital in premoženje ter tam tajno perejo svoj denar. Pranje denarja je bilo kot kaznivo dejanje prvič omenjeno v času prohibicije preteklega stoletja, inkriminirano pa šele kasneje, v osemdesetih letih v ZDA. Z njim označujemo kaznivo dejanje protipravne pridobitve določene premoženjske koristi, skrivanje sledi izvora denarja ter nazadnje njegove vrnitve na zakoniti trg v obliki zakonitih sredstev. Pričujoča diplomska naloga obravnava vprašanja, kakšne posledice ima pranje denarja s pomočjo davčnih oaz na svetovni gospodarski ravni, katere jurisdikcije so smatrane kot davčne oaze, kakšne oblike gospodarskih družb lahko služijo nerezidentom pri izogibanju plačevanja davkov v matični državi ter katere mednarodne organizacije v sodelovanju z državami se bojujejo proti tovrstnim nezakonitim aktivnostim.

Keywords

gospodarski kriminal;pranje denarja;davki;davčne utaje;dvojno obdavčevanje;davčni nadzor;dohodnina;diplomske naloge;bolonjski program;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.11 - Undergraduate Thesis
Organization:	EVRO-PF - European Faculty of Law, Nova Gorica
Publisher:	[R. Kovačič Batista]
UDC:	343.37:336.225.673(043.2)
COBISS:	2053149878
Views:	1
Downloads:	0
Average score:	0 (0 votes)
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Other data

Secondary language:	English
Secondary abstract:	In today's technologically advanced and rapidly developing world, money laundering has become increasingly difficult to trace and seemingly more legitimate. The economic crime indifferently adapts itself to the states' economic system like the organisms' genetic code according to Darwin's evolution theory. It swerves between legal rules in order to gain profit. Tax havens or offshore financial centers play an important supporting role for economic crime. Jurisdictions which base their survival on offering foreign investors low or even zero tax rates and at the same time providing them complete anonymity, are a thorn in the side for developed countries economy - as substiantial financial means are being stolen from them. In a carefree manner, non-residents transfer their capital and property to tax havens, where they secretly launder money. Money laundering has been mentinoned as a criminal offense only in the past century during the period of the prohibition, but incriminated in the 1980's in the USA. It is denoted as an offense of unlawfully obtaining certain proceeds, followed by concealment of the source thereof, and lastly its re-inclusion in the legal market as legitimate money. The diploma thesis will argue what are the consequences of money laundering through tax havens at the global economic level, which jurisdictions are regarded as tax havens, what types of companies can serve residents in evading tax in home country, as well as which international organisation in cooperation with countries are fighting against such illegal activities.
Type (COBISS):	Bachelor thesis/paper
Thesis comment:	Evropska pravna fak.
Source comment:	Dipl. delo 1. stopnje bolonjskega študija; univerzitetni študijski program Pravo I;
Pages:	VII, 64 str.
ID:	10951752