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master's thesis
Porezne oaze i izbjegavanje plaćanja poreza unutar članica Europske unije.
Diplomski rad
2021. urn:nbn:hr:145:423035
Čačić, Elena
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Čačić, E. (2021). Porezne oaze i izbjegavanje plaćanja poreza unutar članica Europske unije. : Diplomski rad (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:423035

Čačić, Elena. "Porezne oaze i izbjegavanje plaćanja poreza unutar članica Europske unije. : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:423035

Čačić, Elena. "Porezne oaze i izbjegavanje plaćanja poreza unutar članica Europske unije. : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:423035

Čačić, E. (2021). 'Porezne oaze i izbjegavanje plaćanja poreza unutar članica Europske unije. : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 25 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:423035

Čačić E. Porezne oaze i izbjegavanje plaćanja poreza unutar članica Europske unije. : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2021 [cited 2024 April 25] Available at: https://urn.nsk.hr/urn:nbn:hr:145:423035

E. Čačić, "Porezne oaze i izbjegavanje plaćanja poreza unutar članica Europske unije. : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:145:423035

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Metadata
TitlePorezne oaze i izbjegavanje plaćanja poreza unutar članica Europske unije. : Diplomski rad
Title (english)Tax havens and tax evasion within European Union members : Graduate paper
AuthorElena Čačić
MentorBranimir Marković (mentor)
Committee memberDomagoj Sajter (predsjednik povjerenstva)
Committee memberBranimir Marković (član povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2021-09-22, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezni sustavi koji obuhvaćaju sve poreze i porezne oblike u određenoj zemlji imaju veliku ulogu u području obavljanja poslovanja u određenoj zemlji te utječu na ponašanje poreznih obveznika. Postoje brojne pozitivne i negativne strane unutar poreznih oaza. Jedna od negativnih strana jest neispunjenje poreznih obveza od strane poreznih obveznika. Najvažnije karakteristike negativnih strana poreznih oaza su prisiljavanje poreznih obveznika na ispunjenje njegovih obveza, nepovratnost, te nepostojanje neposredne protunaknade. S rastom poreznog tereta ili visokim poreznim obvezama, otpor poreznih obveznika sve više i više raste, te pokušavaju izbjeći platiti cijeli iznos poreza. Promatrajući porezne obveze na međunarodnoj ili europskoj razini, zaključuje se kako su u svakoj zemlji porezni sustavi drugačiji, te porezni obveznici pokušavaju izbjeći plaćanje poreza tako da iskoriste različite porezne sustave drugih zemalja. To je razlog zbog kojeg zemlje primjenjuju porezne mehanizme kojima nastoje privući poslovne subjekte i ostvariti konkurentsku prednost. Sukladno tome, došlo je do nastanka poreznih oaza u kojima se porezi plaćaju u vrlo malom iznosu ili se ne plaćaju uopće. Kroz analizu ovog diplomskog rada vidljivo je kako zakoni i regulative bilo koje zemlje pružaju stranim investitorima mogućnost upotrebe offshore tvrtki, offshore bankovnih računa i kreditnih kartica, sve to kako bi se porezna davanja minimizirala. Sve navedeno predstavlja dio poreznih oaza kojima nedostaje transparentnost, tajnost bankovnih podataka i odbijanje podjele podataka s vlastima drugih država. Također, porezne oaze osiguravaju legalan status virtualnim poduzećima. Republiku Hrvatsku karakteriziraju porezi prema svojim oblicima, te ukoliko dođe do izbjegavanja plaćanja poreza ili smanjenja iznosa poreza koji treba biti uplaćen, vlada RH će angažirati nadzorna tijela kako bi proveli postupak protiv fizičkih ili pravnih osoba koje su utajile određeni porez.
Abstract (english)
Tax systems that cover all taxes and forms of taxation in a particular country play a major role in doing business and influence the behavior of taxpayers. There are a lot of pros and cons of tax havens. One of the negative sides is the evasion of tax obligations by taxpayers. The most important characteristics of the negative sides of tax havens are forcing taxpayers to fulfill their obligations, non-refundability, and the absence of direct consideration. With the growth of the tax burden or high tax liabilities, the resistance of taxpayers is increasing as they are trying to avoid paying the full amount of tax. Looking at tax liabilities at the international or European level, one can conclude that tax systems are different in each country, and taxpayers try to avoid paying taxes by taking advantage of different tax systems of other countries. That is the reason why countries apply tax mechanisms that seek to attract businesses and gain a competitive advantage. Consequently, tax havens have emerged in which taxes are paid in very small amounts or are not paid at all. Having analyzed the data, it is clear that laws and regulations of any country can provide foreign investors with an opportunity to use offshore companies, offshore bank accounts and credit cards, all in order to minimize taxes. All of the above are part of tax havens which lack transparency, secrecy of banking data and refuse to share data with the authorities of other countries. Also, they provide legal status to virtual companies. Republic of Croatia is characterized by taxes according to their forms, if there is tax evasion or reduction of the amount of tax that has to be paid, the Croatian Government will engage supervisory bodies to conduct proceedings against natural or legal persons who have evaded certain taxes.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:423035
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2022-04-28 06:19:46