Davčne oaze

diplomsko delo

Goran Knežević (Avtor), Dušan Jovanovič (Mentor)

Povzetek

Namen diplomskega dela je predstaviti vrste davčnih oaz in njihove značilnosti, ter možne načine legalnega izogibanja plačevanja davčnih obveznosti na globalni ravni in pri nas. Predstavil sem nekatere vrste davčnih oaz, ter podkrepil njihove značilnosti s primeri najzanimivejših držav, ki veljajo za davčne oaze. Prav zaradi tega sem izpostavil dejavnike, zaradi katerih se odločajo za izbiro posamezne davčne oaze. Pri izboru prihaja do pozitivnih in negativnih učinkov predvsem pri poslovanju. Še posebej sem izpostavil zlorabe davčnih oaz. Da ne bi prihajalo do zlorab, ter prevelikega vpliva na delovanje davčnih oaz, sem opisal še ukrepe Evropske unije in drugih organizacij, ki delujejo v ta namen. Če sem se v teoretičnem delu osredotočil na davčne oaze na splošno, ter na elemente, ki so povezani z davčnimi oazami bolj na globalni ravni, sem v empiričnem delu opisal delovanje davčnih oaz v povezavi s slovenskimi podjetji ter slovenskim gospodarskim prostorom. Želel sem predstaviti nekatere primere slovenskih podjetij in vplivnih ljudi iz slovenskega gospodarstva, ki so povezani z delovanjem v davčnih oazah po svetu.

Ključne besede

davki;obdavčenje;dvojno obdavčenje;davčne oaze;off-shore;pranje denarja;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2011
Izvor:	Maribor
Tipologija:	2.11 - Diplomsko delo
Organizacija:	UM EPF - Ekonomsko-poslovna fakulteta
Založnik:	[G. Knežević]
UDK:	336.22
COBISS:	10934300
Št. ogledov:	5246
Št. prenosov:	1207
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	Tax havens
Sekundarni povzetek:	The aim of this diploma paper is to introduce types of tax havens as well as their characteristics and the possibilities of legal tax avoidance on a global basis and on Slovene ground. I have presented some types of tax havens and exemplified them with the most interesting territories which have the reputation as so called tax havens. This is why I exposed those factors which influence the choice of a particular tax haven. This choice can have positive as well as negative consequences when dealing with tax havens. Further more, it can have positive impacts on the tax haven country as well as the business partners. Despite this fact, I have only exposed the negative influence, which is tax havens abuse. In order to prevent abuses and their impact on tax havens, I have also described some sanctions of the European Union and other organisations which function for this purpose. The theoretical part of my diploma paper focuses on tax havens in general and also describes elements connected with them on a global level. The empirical part, on the other hand, describes the functioning of tax havens in Slovene companies and the Slovene trade market. I wanted to present some examples of Slovene companies and influential business men of the Slovene economy which are connected with the functioning of tax havens around the world.
Sekundarne ključne besede:	tax havens;types of tax havens;offshore companies;tax competition;money laundering;double taxation;
URN:	URN:SI:UM:
Vrsta dela (COBISS):	Diplomsko delo
Komentar na gradivo:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani:	53 str.
Ključne besede (UDK):	social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;finance;finance;public revenue;
ID:	1015667