diplomsko delo visokošolskega strokovnega študija Varnost in policijsko delo
Abstract
Davčne oaze so področja ali države, ki nimajo davčnih stopenj ter nudijo določeno stopnjo bančne in komercialne tajnosti. Posamezniki se tako izognejo davkom, ki bi jih navadno morali plačevati v pravnih sistemih z visokimi davki. Le-te predstavljajo davčno konkurenco ostalim državam, ki se ne štejejo pod davčne oaze in ki ne morejo preživeti brez pobiranja davkov. Pojem pa zaobsega tudi strani gospodarske kriminalitete, kot sta pranje denarja in davčne utaje.
Prvi del diplomske naloge smo namenili opredelitvi davčnih oaz ter jih predstavili s strani različnih avtorjev. Opisali smo tudi zgodovino le teh - torej njihove začetke ter razvoj skozi čas, nadaljevali pa smo z vrstami davčnih oaz – torej, kako ter po katerih kriterijih se ločijo.
Diplomsko delo smo nadaljevali s primerno izbiro davčnega raja in s tem povzeli glavne karakteristike, na podlagi katerih naj bi se posameznik odločil za izbiro določene davčne oaze. K temu pa smo dodali tudi prednosti in slabosti, ki jih davčne oaze predstavljajo.
Zadnje poglavje diplomske naloge smo namenili zlorabam davčnih oaz ter njihovo povezavo z gospodarskim kriminalom. V to smo vključili pranje denarja ter davčne utaje.
Keywords
davki;davčne utaje;davčne oaze;pranje denarja;gospodarska kriminaliteta;diplomske naloge;
Data
Language: |
Slovenian |
Year of publishing: |
2013 |
Typology: |
2.11 - Undergraduate Thesis |
Organization: |
UM FVV - Faculty of Criminal Justice |
Publisher: |
S. Dobravec] |
UDC: |
343.37:336.22(043.2) |
COBISS: |
2667498
|
Views: |
1181 |
Downloads: |
261 |
Average score: |
0 (0 votes) |
Metadata: |
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Other data
Secondary language: |
English |
Secondary abstract: |
Tax havens are areas or countries without tax rates which offer a certain degree of banking and commercial classification. In this way individuals avoid tax that they would otherwise be paying in legal systems with high taxes. Tax havens represent tax competition to all the countries that are not considered tax havens and could never survive without collecting tax. The term tah haven also includes other sides of economic criminality, such as money loundering and tax evasion.
The first part of the thesis was devoted to the definition of tax havens and their representation by different artists. We also described their history, their beginnings and their development through time and continued with the types of tax havens and the criteria by which they are separated from one another.
We continued the thesis with the right choice of tax havens and with this we summarized the basic characteristics an individual should follow when choosing a tax haven. After this we discussed the advantages and disadvantages that tax havens offer.
The last chapter of the thesis was dedicated to the abuse of tax havens. We concluded with economic criminality - here we included money laundering and tax evasion. |
URN: |
URN:SI:UM: |
Type (COBISS): |
Bachelor thesis/paper |
Thesis comment: |
Univ. v Mariboru, Fak. za varnostne vede, Ljubljana |
Pages: |
39 str. |
ID: |
8727131 |