Obravnava davčnih oaz v državah EU

diplomsko delo

Mateja Ošlak (Author), Sebastjan Strašek (Mentor)

Abstract

Davčna oaza ima mnogo definicij in opisov, vsem pa je skupno, da gre za območje kjer se za dohodke, dobičke in premoženje ne zaračunava davkov ali pa je njihova davčna stopnja bistveno nižja kot v večini drugih držav. Slovenija tako kot davčne oaze oz. območja z nižjo obdavčitvijo imenuje vse države, ki imajo obdavčitev dobičkov nižjo od 12,5 %. Izraz davčna oaza nekateri viri poimenujejo tudi davčni raji, offshore centri, offshore finančna središča itd. Že skozi zgodovino se je izkazalo, da davčne oaze so obstajale, obstajajo in bodo obstajale kar ima seveda vpliv na globalni ravni. Poznamo več vrst davčnih oaz, kakor tudi delitev po raznovrstnih kriterijih. Obstoj teh oaz pa ima seveda tako pozitivne kot negativne vplive na matično državo kot tudi samo davčno oazo. Obstoj davčnih oaz pa žal ni samo legitimne narave ampak se pojavljajo tudi vse pogostejše zlorabe v smislu davčne utaje in pranja denarja. Podrobneje se je naredila tudi primerjava med obdavčitvijo na Cipru, Lihtenštajnu in Luksemburgu, ki veljajo za priljubljeno davčno oazo in Slovenijo, katera pa žal sega v sam vrh vezano na obdavčitev. Ravno zaradi visokih obdavčitev na vseh področjih, se Slovenija sooča z begom in prenosom kapitala v države z ugodnejšo obdavčitvijo, ki je lahko včasih tudi nična.

Keywords

davčne oaze;denar;pranje denarja;obdavčitev;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[M. Ošlak]
UDC:	336.22(043.2)
COBISS:	12381468
Views:	1148
Downloads:	234
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Treatment of tax havens in EU countries
Secondary abstract:	Tax haven has many definitions and descriptions, but they all have in common that it is an area where the income, profits and assets are not taxed or their tax rate is significantly lower than in most other countries. Slovenia as tax havens or areas with lower tax designates all countries which have tax profits of less than 12.5%. The term tax haven, some sources also named tax havens, offshore centers, offshore financial centers, etc. Already throughout history it has shown that tax havens have existed, exist and will exist which naturally has an impact on a global scale. There are several types of tax havens, as well as sharing the diverse criteria. The existence of these havens has, of course, both positive and negative effects on the country of origin as well as just a tax haven. The existence of tax havens, unfortunately, is not only legitimate in nature but there are also increasing abuse within the meaning of tax evasion and money laundering. It was also made a comparison between the tax in Cyprus, Liechtenstein and Luxembourg, which are subject to a popular tax haven and with Slovenia, which unfortunately goes back to the top linked due taxation. Precisely because of the high taxation in all areas, Slovenia is faced with flight and transfer capital to countries with more favorable tax rate that can sometimes be null and void.
Secondary keywords:	Keywords: tax havens;money laundering;double taxation;offshore companies;OECD;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	III, 51 str.
ID:	9136378