Davčne oaze

diplomsko delo

Staša Horvat (Avtor), Bojan Škof (Mentor)

Povzetek

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.

Ključne besede

diplomska dela;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2016
Tipologija:	2.11 - Diplomsko delo
Organizacija:	UM PF - Pravna fakulteta
Založnik:	[S. Horvat]
UDK:	336.227.3(043.2)
COBISS:	5338411
Št. ogledov:	1998
Št. prenosov:	389
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	TAX HAVENS
Sekundarni povzetek:	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.
Sekundarne ključne besede:	tax havens;offshore center;low taxes;Switzerland;Cayman Islands;Apple;
URN:	URN:SI:UM:
Vrsta dela (COBISS):	Diplomsko delo/naloga
Komentar na gradivo:	Univ. v Mariboru, Pravna fak.
Strani:	43 str.
ID:	9169962