Nadzor tokov denarja

magistrsko delo

Matic Paj (Author), Bojan Dobovšek (Mentor)

Abstract

Za davčne oaze, offshore finančne centre in tajne jurisdikcije ne obstaja enotna definicija. Skupno jim je to, da predstavljajo sredstvo, ki bogatim posameznikom in podjetjem omogoča, da prenesejo denar in se s tem izognejo plačilu davka v domači državi. Glavni razlog, zakaj se ljudje odločajo za davčne oaze je odsotnost davkov, finančna in bančna zaupnost ter pomanjkanje transparentnosti. Ločimo davčno izogibanje in davčne utaje. Davčna utaja je nezakonita dejavnost, katere cilj je namerna izognitev plačilu davčne obveznosti, medtem ko je davčno izogibanje zakonita, a neprimerna uporaba davčnega sistema za zmanjšanje davčnih obveznosti. Metode kroženja denarja v davčne oaze so zelo različne. Eden izmed najlažjih načinov izognitve plačilu davkov je preselitev v davčno oazo, najpogostejši način izogibanja davčnim obveznostim pa je preko odprtja bančnega računa v davčni oazi. Pogosto se uporabljajo tudi mednarodne gospodarske družbe in skladi ter fiktivne družbe. Druge metode so še: navidezno zadolževanje, zmanjševanje obdavčljivega dohodka pravnih oseb s plačevanjem pretiranih zneskov povezanim tretjim osebam, transferne cene, fiktivno zaposlovanje preko podjetja v davčni oazi, tihotapljenje gotovine in uporaba elektronskega denarja, nakup luksuznih jaht, s sedežem v davčni oazi, najem sefa ali sklenitev življenjskega zavarovanja v davčni oazi, ustanovitev offshore banke. Nadzor nad tokom denarja poteka tako na bilateralni kot na multilateralni ravni. Vodilna mednarodna organizacija, ki se bori proti davčnim oazam je OECD, a s problematiko davčnih oaz se ukvarjajo tudi FATF, IMF, OZN in G-20, pomemben je tudi prispevek EU. V Sloveniji imata pomembno vlogo v boju proti izkoriščanju davčnih oaz Urad za preprečevanje pranja denarja in DURS, ki vodita evidenco nakazil v davčne oaze, pri čemer jo DURS vodi iz vidika davčnih utaj, Urad za preprečevanje pranja denarja pa iz vidika pranja denarja. Pomemben je tudi prispevek nevladnih organizacij in civilne družbe.

Keywords

davki;davčno pravo;davčna utaja;davčne oaze;magistrska dela;

Data

Language:	Slovenian
Year of publishing:	2014
Typology:	2.09 - Master's Thesis
Organization:	UM FVV - Faculty of Criminal Justice
Publisher:	M. Paj]
UDC:	336.22(043.2)
COBISS:	2823658
Views:	1979
Downloads:	359
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary abstract:	There exists no uniform definition on tax havens, offshore financial centres and secrecy jurisdictions. What they have in common is that they represent a means for wealthy individuals and companies to transfer money and avoid paying taxes in their home countries. The main reasons why people choose tax havens are no or only nominal taxes, financial and banking secrecy and lack of transparency. There is a difference between tax evasion and tax avoidance. Tax evasion is an illegal activity the goal of which is an intentional evasion of tax liabilities while tax avoidance is a legal but inappropriate usage of the tax system with the goal of reducing tax liabilities. The methods of circulating money into tax havens are very diverse. One of the easiest ways to avoid paying taxes is moving into a tax haven while the most common way of avoiding taxes is opening a bank account in a tax haven. International corporations, trusts and shell companies are often used as well. Other methods include: back loan and back to back loan credit, earnings stripping, transfer pricing, fictional employments through a tax haven company, currency smuggling and use of electronic money, purchase of luxury yachts registered in a tax haven, hiring a safe or concluding a life insurance contract in a tax haven, establishing an offshore bank. Money flow control takes place both on bilateral and multilateral levels. While the leading international organisation to fight tax havens is OECD, organisations such as FATF, IMF, UN and G-20 deal with the issue of tax havens as well. The contribution of the EU is also important. In Slovenia, the most important roles in fighting against tax havens are played by the Office for Money Laundering Prevention and the Tax Administration of the Republic of Slovenia (DURS). They are responsible for keeping a record of money transfers into tax havens, whereby DURS keeps a record regarding tax evasions while the Office for Money Laundering Prevention keeps a record regarding money laundering. The contribution of non-governmental organisations and civil society is important as well.
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Fak. za varnostne vede, Ljubljana
Pages:	82 str.
ID:	8729608