Davčne oaze

diplomsko delo

Staša Horvat (Author), Bojan Škof (Mentor)

Abstract

Davčnim oazam se v zadnjih letih namenja veliko pozornosti. Pred nekaj meseci so razvpiti Panamski dokumenti razkrili podrobnosti o skritih finančnih poslih podjetnikov, svetovnih politikov, javnih uradnikov, zvezdnikov in mnogih drugih, ki so poslovali v davčnih oazah. Ker imajo davčne oaze v medijih po navadi bolj ali manj negativen prizvok, predvsem kot pralnice denarja, sem se odločila na zadevo pogledati z vidika podjetnika in biti pozorna tudi na mnoge prednosti davčnih oaz. Cilj diplomske naloge je predstaviti kaj so davčne oaze, kje le-te so, katere so njihove značilnosti, predstaviti vzroke nastanka davčnih oaz in kako so se razvijale skozi zgodovino. Cilj je tudi ugotoviti kako poteka poslovanje v njih ter prikazati prednosti in slabosti tega poslovanja. Najprej je predstavljena zgodovina in razvoj davčnih oaz. Temu sledijo opredeljene glavne značilnosti davčnih oaz in njihova opredelitev. Nato so opisane vrste davčnih oaz, glede na davke, in predstavimo kateri so njeni glavni uporabniki. Sledijo navedene prednosti in slabosti davčnih oaz ter opisano poslovanje v davčnih oazah in dva primera iz prakse. Zatem namenjamo pozornost najpomembnejšim dejavnikom pri izbiri davčne oaze in predstavimo, katere so trenutno najboljše davčne oaze na svetu. Za konec, primerjamo Slovenijo in njeno davčno ureditev z davčnimi oazami ter predstavimo nekaj predlogov za prihodnost.

Keywords

diplomska dela;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.11 - Undergraduate Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[S. Horvat]
UDC:	336.227.3(043.2)
COBISS:	5338411
Views:	1998
Downloads:	389
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	TAX HAVENS
Secondary abstract:	Tax havens have devoted much attention in recent years. Just a few months ago the notorious Panama documents have revealed details on hidden financial transactions of entrepreneurs, world politicians, public officials, celebrities and many others who operate in tax havens. Tax havens have usually a negative connotation in the media, particularly as money laundering places. I decided to look at the matter from the perspective of the entrepreneur and to be aware also of the many benefits of tax havens. The aim of this thesis is to present what tax havens are, where the latter are, what are their characteristics, present how they have evolved throughout history. The aim is also to determine how business is carried out in them and to show the advantages and disadvantages of this business. Firstly is presented the history and development of tax havens. This is followed by setting out the main features of tax havens and their definition. Then describes the types of tax havens for tax and introduce what are its main users. The following are the advantages and disadvantages of tax havens and the described operations in tax havens and two examples from practice. Then we present what are the most important factors in choosing tax havens and present, which are currently the best tax havens in the world. Finally, we compare Slovenia and its tax regime with tax havens and introduce some suggestions for the future.
Secondary keywords:	tax havens;offshore center;low taxes;Switzerland;Cayman Islands;Apple;
URN:	URN:SI:UM:
Type (COBISS):	Bachelor thesis/paper
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	43 str.
ID:	9169962