Nevarnosti in koristi davčnih oaz

diplomski projekt

Simon Arzenšek (Author), Sabina Taškar Beloglavec (Mentor)

Abstract

Izraz davčne oaze ali offshore centri, kot jih tudi poimenujemo, uporabljamo za okolje, kjer so ničelni ali pa zelo nizki davki. Prav zaradi tega se vedno več podjetij in tudi premožnejših fizičnih oseb odloča za prenos lastništva v davčne oaze. Podjetja se namreč s pomočjo davčnih oaz izogibajo plačilu davka in s tem povečujejo svoj dobiček. To ni nič novega, posamezniki se namreč že od samega začetka, od takrat, ko so se pojavili prvi davki, želijo izogibati plačilu davka oziroma narediti tako, da so davki čim nižji. Češ da davki niso prostovoljni prispevek, pač pa izsiljevanje. Dandanes se veliko podjetij odloči za prenos lastništva v davčne oaze. V Sloveniji naj bi bilo davčno breme preveliko in naj ne bi mogli držati stika s konkurenco, prav tako pa naj bi bilo v državi tudi preveč birokratskih ovir. V drugem delu diplomskega seminarja bomo ugotavljali, ali je davčno breme v Sloveniji res veliko večje kot v davčnih oazah, ter ali je mogoče s pomočjo davčnih oaz povečati uspešnost podjetja. V tretjem delu pa bomo ugotavljali, ali se kljub vedno večjim pritiskom raznih organizacij, ki se borijo proti davčnim oazam, še sploh splača prenos podjetja v davčne oaze.

Keywords

davčne oaze;davčni sistemi;obdavčenje;davčna morala;davki;davčna utaja;ukrepi;

Data

Language:	Slovenian
Year of publishing:	2015
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[S. Arzenšek]
UDC:	336.22
COBISS:	12120860
Views:	918
Downloads:	186
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Threats and benefits of tax havens
Secondary abstract:	The expression tax heaven or offshore centres as we also call these, is used for zones, where the taxes are low or non-existing. Therefore, a growing number of enterprises and also wealthy individuals decide to transfer their property to offshore centres. Using offshore centres, enterprises avoid paying taxes and herewith increase their profits. This is not a novelty, as individuals have been attempting to avoid taxes or lower them as much as possible since they were first introduced. Resulting from the assumption that taxes are not a voluntary contribution but extortion. Today numerous companies decide to transfer their property to offshore centres. Apparently, the tax burden in Slovenia is too excessive and it is hard to keep up with the competition. In addition, there is an abundance of administrative hurdles. In the second part of this seminar thesis, we will try to determine whether the tax burden in Slovenia is substantially larger compared to offshore centres and whether is it possible to boost performance of the enterprise through the use of offshore centres. In the third part, we will discuss whether the transfer to offshore centres is still reasonable considering the growing pressure of various organisations opposing them.
Secondary keywords:	tax havens;taxes;tax planning;threats;benefits;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	II, 37 str.
ID:	8890434