Izogibanje davkom in davčna nebesa

diplomsko delo visokošolskega strokovnega študija Varnost in policijsko delo

Anja Osojnik (Author), Jakob Demšar (Mentor)

Abstract

Zaradi globalizacije in tehnološkega napredka je zanimanje za davčna nebesa vedno večje. Aktualnost davčnih nebes je predvsem zanimiva za fizične ali pravne osebe, ki skušajo svoj kapital prenesti v države, ki imajo bolj ugodno davčno ureditev, kot pa je ta v matični državi. Kljub temu, da davčna nebesa poslujejo zakonito, jih nekateri izkoriščajo za prikrivanje dobička v matični državi. Države, ki zavračajo medsebojno sodelovanje in izmenjavo informacij z drugimi državami članicami, spodbujajo davčno utajo in omogočajo pranje denarja skozi davčna nebesa. V svoji diplomski nalogi sem predstavila pojem davčnih nebes, njihove lastnosti, dotaknila pa sem se tudi pozitivnih in negativnih učinkov davčnih nebes. V nadaljevanju naloge sem predstavila davke in davčni sistem, učinke obdavčenja, vrste obdavčenja ter davčno načrtovanje. V tretjem delu sem namenila največ poudarka tematiki pranja denarja. V zadnjem poglavju pa sem opisala stališče Slovenije do davčnih nebes in kateri organi najbolj pripomorejo k odkrivanju gospodarskega kriminala.

Keywords

davki;pranje denarja;davčne utaje;finančna kriminaliteta;diplomske naloge;

Data

Language:	Slovenian
Year of publishing:	2012
Source:	[Ljubljana
Typology:	2.11 - Undergraduate Thesis
Organization:	UM FVV - Faculty of Criminal Justice
Publisher:	A. Osojnik]
UDC:	343.359
COBISS:	2545642
Views:	1556
Downloads:	158
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	TAX AVOIDANCE AND TAX HEAVEN
Secondary abstract:	Due to globalisation and technological progress tax havens are becoming ever more popular. Tax havens are first and foremost interesting for individuals and legal entities that want to transfer their capital to countries with a more favourable tax system compared to the systems in their countries of origin. Despite the fact that tax havens operate within existing legal frameworks, they are sometimes misused for hiding income from authorities in countries of origin. Countries that reject mutual cooperation and exchange of information with other member states are actually encouraging tax evasion and enabling money laundering through tax havens. In the diploma paper, we explained the concept, the characteristics and also the positive and negative implications of tax havens. Furthermore, we described taxes and the taxation system in general, the effects and different kinds of taxation and the organisation of taxes. In the third section of the diploma paper we discussed money laundering, whereas in the last section we tried to illustrate the stance of Slovenia toward tax havens and find out which authorities contribute most toward fighting corporate crime.
Secondary keywords:	Tax havens;taxes;money laundering;tax evasion;double taxation;
URN:	URN:SI:UM:
Type (COBISS):	Bachelor thesis/paper
Thesis comment:	Univ. v Mariboru, Fak. za varnostne vede, Ljubljana
Pages:	51 str.
Keywords (UDC):	social sciences;družbene vede;law;jurisprudence;pravo;pravoznanstvo;criminal law;penal offences;kazensko pravo;kazniva dejanja;offences against the state;
ID:	15524