Problematika utaje davkov - študija primera Google

diplomsko delo visokošolskega strokovnega študija Varnost in policijsko delo

Abstract

Utaja davkov že vrsto let pomeni veliko škodo za davčne proračune držav celega sveta. Davčne stopnje so v državah po svetu različne, zaradi česar prihaja do nepravilnosti pri plačevanju in utaj davkov. Nekatere države imajo ničelne ali minimalne davčne stopnje z namenom privabljanja tujega kapitala. Te države so znane kot davčne oaze. Utaje davkov, ki se dogajajo, pomenijo na eni strani intenzivnejše bogatenje nekaterih podjetij in posameznikov, po drugi strani pa država in njen javni sektor trpita pomanjkanje, posledično pa tudi prebivalstvo. V Bloombergovih poročilih je predstavljena tehnika izmikanja in utajevanja davkov s strani multinacionalnega tehnološkega podjetja Google. Google maksimizira dobiček s pretkano tehniko, ki je med pravniki znana kot metoda »dvojni Irec in nizozemski sendvič«, s katero izigrava davčne sisteme v Evropski uniji in Združenih državah Amerike, nato pa pošlje visoke vsote neobdavčenega ali minimalno obdavčenega denarja na Bermude. Ugotovili smo, da je davčno utajevanje možno zaradi slabega sodelovanja med davčnimi službami v območjih davčnih oaz z drugimi službami po svetu. Med njimi je tudi slaba izmenjava informacij. Kršitev tajnosti s strani bančnih ali davčnih uslužbencev v offshore območjih je strogo kaznovana. Evropska komisija je podala številna priporočila in dopolnitve zakonov, ki so ključnega pomena za učinkovit boj proti davčnemu utajevanju. Za nadaljevanje boja je ključno sodelovanje na globalni ravni, nujne so skupne operacije davčnih služb, učinkovitejši nadzor davčnih služb v državah in pomoč državam v razvoju pri vzpostavitvi učinkovitih davčnih služb in tehnični pomoči.

Keywords

izdelki;davki;davčne oaze;utaja davkov;preprečevanje;študija primera;diplomske naloge;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.11 - Undergraduate Thesis
Organization:	UM FVV - Faculty of Criminal Justice
Publisher:	[N. Jenko]
UDC:	343.359.2+336.227.3(043.2)
COBISS:	3212010
Views:	1100
Downloads:	80
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Problematika utaje davkov
Secondary abstract:	Tax evasion mean, for many years, a lot of damage to the fiscal budgets, for the countries around the world. Different countries have different tax rates, which is the cause of irregularities in tax payment and tax evasions. Some countries have zero or minimal tax rates in order to attract foreign capital. These countries are known as tax havens. Tax evasions, that are presented today, mean on one hand intensive growth of profit at some companies and individuals, on the other hand, the countries and their public sectors, suffers from lack of profit, combine with it's citizens. In Bloomberg reports is presented technique of tax avidance and tax evasion, by multinational technology company Google. Google maximizes it's profit with cunningly technique, known among the lawers, as »Duble Irish and Dutch Sandwich«, which circumventing tax systems in the European Union and in United States of America, then, high ammount of tax-free or minimal taxed money is sent to Bermuda. We have found, that tax evasion, can be done, due to lack of cooperation between tax authorities in the tax havens, with other authorities in the world. Among them, there is also poor exchange of informations. Breach of secrecy by the bank or tax officials in Offshore areas is strictly punished. European Commission has presented numbers of recommendations and amendments to the law, which are essential, for an effective fight against tax evasion. To continue the fight, the essential thing, is to cooperate at the global level, joint operations of tax authorities are essential, effective control of tax authorities in the countries and help to developing countries, to build effective tax service and helping them with technical assistance.
Secondary keywords:	Google;tax haven;tax evasion;
URN:	URN:SI:UM:
Type (COBISS):	Bachelor thesis/paper
Thesis comment:	Univ. v Mariboru, Fak. za varnostne vede, Ljubljana
Pages:	53 str.
ID:	9201101