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master's thesis
Porezna evazija s osvrtom na Hrvatsku i EU te korištenje poreznih oaza kao načina izbjegavanja porezne obveze
Zagreb: University of Zagreb, Faculty of Economics and Business, 2015. urn:nbn:hr:148:943445
Škorjanec, Ines
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

Cite this document

Škorjanec, I. (2015). Porezna evazija s osvrtom na Hrvatsku i EU te korištenje poreznih oaza kao načina izbjegavanja porezne obveze (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:943445

Škorjanec, Ines. "Porezna evazija s osvrtom na Hrvatsku i EU te korištenje poreznih oaza kao načina izbjegavanja porezne obveze." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2015. https://urn.nsk.hr/urn:nbn:hr:148:943445

Škorjanec, Ines. "Porezna evazija s osvrtom na Hrvatsku i EU te korištenje poreznih oaza kao načina izbjegavanja porezne obveze." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2015. https://urn.nsk.hr/urn:nbn:hr:148:943445

Škorjanec, I. (2015). 'Porezna evazija s osvrtom na Hrvatsku i EU te korištenje poreznih oaza kao načina izbjegavanja porezne obveze', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:943445

Škorjanec I. Porezna evazija s osvrtom na Hrvatsku i EU te korištenje poreznih oaza kao načina izbjegavanja porezne obveze [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2015 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:148:943445

I. Škorjanec, "Porezna evazija s osvrtom na Hrvatsku i EU te korištenje poreznih oaza kao načina izbjegavanja porezne obveze", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:148:943445

Metadata
TitlePorezna evazija s osvrtom na Hrvatsku i EU te korištenje poreznih oaza kao načina izbjegavanja porezne obveze
Title (english)Tax evasion with references to Croatia and the EU, and the use of tax havens as a way of tax avoidance
AuthorInes Škorjanec
MentorIvana Dražić Lutilsky (mentor)
Committee memberMartina Dragija (predsjednik povjerenstva)
Committee memberMirjana Hladika (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2015-09-30, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Temelj financiranja svake države jesu porezi, obvezna javna davanja koje uzima od poreznih obveznika kako bi mogla podmiriti svoje javne rashode za dobra i usluge kojima se građani koriste svakodnevno. S vremenom su porezi rasli, a s njima i davanja poreznih obveznika te se kao posljedica javio otpor plaćanju istih. Tim otporom stvorena je porezna evazija. Porezna evazija je ozbiljan problem za većinu zemalja u tranziciji, posebno imajući u vidu ogromna očekivanja od populacije za različite vrste javnih dobara, ali i ograničene kapacitete države za prikupljanje potrebnih javnih prihoda. Situacija je dodatno ugrožena zbog niske razine povjerenja prema državi čime se dovodi do pogoršanja razine društvenog kapitala, prebacujući kapital u porezne oaze. Porezni rajevi omogućuju jeftino pohranjivanje novaca i kapitala niskim stopama poreza i ostalim povlasticama, ostavljajući duboke negativne posljedice na društvo, ali i porezne sustave zemalja. Na državama je i njihovim vladama teret da pronađu moguća rješenja za te vrlo ozbiljne probleme.
Abstract (english)
Taxes are the basis for the financing of each country, as mandatory public givings taken from the tax payers in order to meet its public expenditure for goods and services which citizens can use on a daily basis. Over time, taxes were rising, and with them the givings of tax payers which resulted with resistance to the payment of the same. This resistance created tax evasion. Tax evasion is a serious problem for most countries in transition, especially given the huge expectations of the population for different types of public goods, as well as the limited capacity of the state to collect the necessary public revenues. The situation is further compromised due to low levels of trust to the state which leads to a deterioration in the level of social capital, shifting capital to tax havens. Tax havens provide cheap storage of money and capital with low tax rates and other benefits, leaving a profound negative impact on society, but also the tax systems of countries. The burden is on countries and their governments to find possible solutions to these very serious problems.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:943445
Study programmeTitle: Business Economics
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2016-10-25 15:36:54