prikaz prve stranice dokumenta Analiza legalne porezne evazije u europskim zemljama
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master's thesis
Analiza legalne porezne evazije u europskim zemljama
Slavonski Brod: College of Slavonski Brod, 2020. urn:nbn:hr:174:323826
Kreković, Danijela
College of Slavonski Brod
Social Department

Institutional repository: Repository of College of Slavonski Brod

Cite this document

Kreković, D. (2020). Analiza legalne porezne evazije u europskim zemljama (Master's thesis). Slavonski Brod: College of Slavonski Brod. Retrieved from https://urn.nsk.hr/urn:nbn:hr:174:323826

Kreković, Danijela. "Analiza legalne porezne evazije u europskim zemljama." Master's thesis, College of Slavonski Brod, 2020. https://urn.nsk.hr/urn:nbn:hr:174:323826

Kreković, Danijela. "Analiza legalne porezne evazije u europskim zemljama." Master's thesis, College of Slavonski Brod, 2020. https://urn.nsk.hr/urn:nbn:hr:174:323826

Kreković, D. (2020). 'Analiza legalne porezne evazije u europskim zemljama', Master's thesis, College of Slavonski Brod, accessed 23 November 2024, https://urn.nsk.hr/urn:nbn:hr:174:323826

Kreković D. Analiza legalne porezne evazije u europskim zemljama [Master's thesis]. Slavonski Brod: College of Slavonski Brod; 2020 [cited 2024 November 23] Available at: https://urn.nsk.hr/urn:nbn:hr:174:323826

D. Kreković, "Analiza legalne porezne evazije u europskim zemljama", Master's thesis, College of Slavonski Brod, Slavonski Brod, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:174:323826

Metadata
TitleAnaliza legalne porezne evazije u europskim zemljama
Title (english)Analysis of legal tax evasion in European countries
AuthorDanijela Kreković
MentorMaja Vretenar Cobović (mentor)
Committee memberAnita Kulaš Mirosavljević (predsjednik povjerenstva)
Committee memberMaja Vretenar Cobović (član povjerenstva)
Committee memberSanja Knežević (član povjerenstva)
GranterCollege of Slavonski Brod
(Social Department)
Slavonski Brod
Defense date and country2020-07-14, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Svaka suvremena država najvećim dijelom prihode ostvaruje ubiranjem poreza. Porezi kao takvi su sredstvo kojim država financira javne rashode, te bi funkcioniranje države bez porez bilo nezamislivo. Izbjegavanje plaćanja poreza može biti zakonito te je tada riječ o zakonitoj evaziji poreza, te nezakonito kada dolazi do kršenja zakonskih propisa. Stoga mnoge zemlje primjenjuju porezne mehanizme kako bi postale konkurentnije i gospodarski stabilnije. Tako su nastale porezne oaze u kojima se plaća vrlo mali porez ili se čak uopće ne plaća. Poreznom oazom se smatra bilo koja zemlja koja omogućava imateljima da smanje svoja porezna davanja kroz upotrebu offshore tvrtki, bankovnih računa i osiguravajućih društava. Ono što je glavna karakteristika i prednost poreznih oaza jest autentičnost i tajnost podataka. Dok s druge strane nedostatak, odnosno tamna strana poreza jest financiranje terorizma, krijumčarenje, pranje novca, utaja poreza te različite malverzacije. Porezna evazija u Republici Hrvatskoj predstavlja veliki problem te porezne vlasti i odgovorne institucije nastoje spriječiti ili barem umanjiti poreznu evaziju. Najpopularnije europske porezne oaze jesu Irska koja pripada skupini poreznih oaza s poreznim opterećenjem samo na lokalne primitke, Cipar koji pripada poreznoj oazi s niskim poreznim opterećenjem i Luxembourg koji pripada posebnoj vrsti poreznih oaza. Za Republiku Hrvatsku se još uvijek ne može reći da je zemlja s poreznim utočištem, ali prema istraživanjima poreznih analitičara smatra se kako bi u budućnosti mogla postati.
Abstract (english)
Every modern state has generated most of its revenue from tax collection. Taxes as such the way the state finances public distributions, and functioning states without taxes would be unthinkable. Tax evasion can be legal and then it is a matter of legal tax evasion, and illegal when there is a violation of legal regulations. This is why many countries apply tax mechanisms to become competitive and economically stable. Thus tax havens were created that paid very little tax or even paid. A tax haven is believed to be any country that allows minor losses to be created while using offshore companies, bank accounts and insurance companies. What is the main feature and advantage of tax havens is the authenticity and secrecy of the data. While with other foreign shortcomings, ie side of the tax is the financing of terrorism, smuggling, the direction of money, tax evasion on various malversations. Tax evasion in the Republic of Croatia is a major problem and the tax authorities and responsible institutions are trying to avoid or at least reduce tax evasion. The most popular European tax havens were Ireland belonging to groups of tax havens with a tax burden only on local receipts, and Cyprus belonging to a tax haven with a low tax burden and Luxembourg belonging to a special type of tax haven. For the Republic of Croatia, he still can not say that it is a country with a tax haven, but according to the researched tax analysts, it is necessary to look at how it could become in the future.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:174:323826
Study programmeTitle: Professional graduate study program in Management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-07-21 09:40:18