| Abstract | Kao osnovni temelj rasprave ovog rada, porezne oaze predstavljaju mjesta rasprostranjena po cijelom svijetu, nastala kao rezultat postojeće raznolikosti poreznih sustava. Njihova sve više rastuća atraktivnost odlika je povoljnog poreznog sustava koji obvezniku pruža mogućnost zaštite i povećanja vlastitih sredstava.
Predstavljajući značajni dio strategije poreznog planiranja na međunarodnom planu, porezne oaze, okarakterizirane niskim ili nultim stopama poreza, privlače visoko pozicionirane i ugledne, inozemne klijente koji za cilj imaju smanjivanje obveza i akumuliranje prihoda.
Tvrtke pozicionirane u takvim središtima nazivaju se offshore kompanije, za kojima potražnja kroz vrijeme sve više raste. Anonimnost računa i niski troškovi poslovanja samo su neke od prednosti takvih kompanija koje najčešće djeluju u sektorima financija, trgovine, usluga i investicija. Uz pozitivnu stranu poreznih rajeva, ilegalno iskorištavanje takvih središta svakako postoji, i to u obliku neprijavljivanja dobiti poslovanja, pranja novca i financiranja terorističkih akcija.
Uz sve veću potražnju za poreznim oazama, javlja se linija otpora od strane međunarodne zajednice koja ističe da se poreznim oazama narušava glavni cilj poreznih reformi, odnosno stvaranje ''dobre klime''. Uz harmonizaciju porezne politike navodi se i činjenica da su upravo porezne oaze jedan od glavnih razloga smanjenja prihoda nacionalnih fiskalnih vlasti.
Posljedično, sve veća nadziranja i pritisci od strane međunarodnih zajednica ka poreznim oazama predstavljaju pokušaj promicanja pozitivnih promjena globalnog financijskog sustava, ali i dokaz težine uspostavljanja usklađenosti istog.
Hrvatska se kao malo i otvoreno gospodarstvo ne može svrstati u skupinu poreznih oaza, ali svakako ima neke naznake istih. Kroz ''porezno gostoljubive'' gradove, niske i nulte stope poreza u pojedinim dijelovima države, raznolikost poreznih stopa i raznovrsnost poreznih zakona, Hrvatska postaje potencijalno porezno utočište, a tim više i dokaz rastućih izazova u suzbijanju porezne evazije. |
| Abstract (english) | As a basic basis for the discussion of this paper, tax havens are places spread all over the world, created as a result of the existing diversity of tax systems. Their growing attractiveness is a feature of a favorable tax system that provides the taxpayer with the opportunity to protect and increase their own funds.
Representing a significant part of the international tax planning strategy, tax havens, characterized by low or zero tax rates, attract high-ranking and reputable, foreign clients who aim to reduce liabilities and accumulate income.
Companies positioned in such centers are called offshore companies, for which demand is growing over time. Account anonymity and low operating costs are just some of the advantages of such companies, which most often operate in the finance, trade, services, and investment sectors. On the positive side of tax havens, the illegal exploitation of such centers certainly exists, in the form of non-reporting of business profits, money laundering, and terrorist financing.
With the growing demand for tax havens, there is a line of resistance from the international community, which points out that tax havens violate the main goal of tax reforms, ie the creation of a "good climate". Along with the harmonization of tax policy, the fact is stated that tax havens are one of the main reasons for the reduction of revenues of national fiscal authorities. Consequently, increasing oversight and pressure from the international community on tax havens is an attempt to promote positive changes in the global financial system, but also a testament to the difficulty of establishing compliance.
As a small and open economy, Croatia cannot be classified as a tax haven, but it certainly has some indications of them. Through "tax-hospitable" cities, low and zero tax rates in certain parts of the country, diversity of tax rates, and diversity of tax laws, Croatia is becoming a potential tax haven, and even more, evidence of growing challenges in combating tax evasion. |
