Davčne oaze, utaje in medijski vpliv

magistrsko delo

Klemen Hodžić (Author), Damjan Lajh (Mentor)

Abstract

Področja sive ekonomije, med katera spadajo tako davčne oaze kot davčne utaje predstavljajo velik problem razvitim državam, saj je težko najti ustrezno rešitev za njihovo odpravo. Še nedolgo nazaj je to področje sive ekonomije bilo opredeljeno kot nacionalna težava, s katero se je morala soočati posamična država. S pojavom globalizacije pa je problematika dobila nove razsežnosti, zato je danes zelo pomembno, da k iskanju rešitve pristopimo kolektivno v sodelovanju z ostalimi državami. V raziskovalnem delu sem dano problematiko podrobneje razdelal. Med drugim sem ugotovil kdo so akterji, ki se poslužujejo davčnih utaj, kako škodljive so davčne oaze za razvitejše države, kako kaznujemo tovrstna dejanja in izpostavil največje davčne sheme, ki so nam do danes znane. Celotno teorijo sem v nadaljevanju uporabil za študijo primera. Na primeru Republike Slovenije sem analiziral zakonodajo, ki ureja področje davčnih utaj in davščin, ugotovil področja kje smo naredili največ sprememb in vse ugotovitve povzel v samem zaključku.

Keywords

Siva ekonomija;Davčna utaja;Davčne oaze;Slovenija;Države Evropske unije;Magistrska dela;

Data

Language:	Slovenian
Year of publishing:	2019
Typology:	2.09 - Master's Thesis
Organization:	UL FDV - Faculty of Social Sciences
Publisher:	[K. Hodžić]
UDC:	336.228.34(043.2)
COBISS:	36543581
Views:	778
Downloads:	914
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Tax havens, evasion and media influence
Secondary abstract:	Tax havens, evasion and media influence the grey economy, which includes both tax havens and tax evasions, is a major problem for developed countries, as it is difficult to find the right solutions to reduce it. Not long ago, this area of grey economy was identified as a national problem that each country had to face individually. However, with the advent of globalization, the issue has taken on new dimensions, so it is very important today that we collectively approach to search for a solution in cooperation with other countries. In the research, I have elaborated the given problem in more detail. I have identified who the tax evasion players are, how harmful tax havens are to developed countries, how such acts are punished and highlighted the biggest tax schemes that we are aware of. Based on the acquired theory I built a case study on an example of the Republic of Slovenia. I analyzed relevant tax legislation, identified the areas where we made the most changes, and summarized all the findings in the very conclusion.
Secondary keywords:	Informal sector (Economics);Tax evasion;Tax havens;Slovenia;European Union countries;Master's theses;
Type (COBISS):	Master's thesis/paper
Study programme:	0
Embargo end date (OpenAIRE):	1970-01-01
Thesis comment:	Univ. v Ljubljani, Fak. za družbene vede
Pages:	78 str.
ID:	11258238