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master's thesis
Porezne oaze - oblik izbjegavanja oporezivanja u suvremenom svijetu
Diplomski rad
2019. urn:nbn:hr:145:375660
Gavrić, Mato
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Gavrić, M. (2019). Porezne oaze - oblik izbjegavanja oporezivanja u suvremenom svijetu : 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:145:375660

Gavrić, Mato. "Porezne oaze - oblik izbjegavanja oporezivanja u suvremenom svijetu : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:375660

Gavrić, Mato. "Porezne oaze - oblik izbjegavanja oporezivanja u suvremenom svijetu : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:375660

Gavrić, M. (2019). 'Porezne oaze - oblik izbjegavanja oporezivanja u suvremenom svijetu : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 15 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:375660

Gavrić M. Porezne oaze - oblik izbjegavanja oporezivanja u suvremenom svijetu : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2019 [cited 2024 April 15] Available at: https://urn.nsk.hr/urn:nbn:hr:145:375660

M. Gavrić, "Porezne oaze - oblik izbjegavanja oporezivanja u suvremenom svijetu : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:145:375660

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Metadata
TitlePorezne oaze - oblik izbjegavanja oporezivanja u suvremenom svijetu : Diplomski rad
Title (english)Tax havens - way of tax avoidance in modern world : Graduate paper
AuthorMato Gavrić
MentorBranimir Marković (mentor)
MentorDomagoj Karačić (komentor)
Committee memberBranko Matić (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 country2019-09-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Zemlju ili regiju koja se zbog postojanja vrlo povoljnog fiskalnog režima odabire za mjesto legalnog udomljenja one fizičke i/ili pravne osobe koje žele platiti manje poreza, iako se često stvarni prostor odvijanja njihovih poslovnih operacija nalazi u drugim zemljama, zovemo poreznim rajem. Može biti legalna i nelegalna. Bitnu ulogu u razlikovanju toga imaju porezni sustav koji predstavlja ukupnost svih poreza i poreznih oblika u određenoj zemlji i koji predstavljaju prvu crtu obrane. S jedne strane, korištenje poreznih rajeva omogućuje više novca za ulaganje u tehnologiju, istraživanja i razvoj jer povećavaju kapital zbog izbjegavanja oporezivanja plaća i profita, a s druge strane, izračunata je da porezni rajevi skrivaju ogromnu količinu novca i nenaplaćenih poreza, zbog čega nastaje ogromni manjak sredstava u proračunima prevarenih zemalja. Oni su zakonska mogućnost što znači kako nisu ilegalni, ali porijeklo novca tih poduzeća predstavlja primami problem. Ne može se rješenje naći u individualnim postupcima zemalja jer problem je na globalnoj razini i u globalnim razmjerima. Naposljetku, jedino multilateralne mjere i pristup na globalnoj razini može riješiti navedene probleme na trajan i održiv način.
Abstract (english)
Tax heaven is a place or a country where investors and companies can legally establish their subsidiaries for purpose of paying none or little tax, however, real business is done in other places. It can be legal and illegal. Big role in discerning whether or not it is legal has tax system of a particular country, which represents the first line of defense against tax avoidance and evasion. On one hand, using the tax havens allows more money for investing in technology, research and development, because avoiding income and salary taxation increases capital. On the other hand, it's researched that tax havens bide enormous amount of money and uncollected taxes which leads to a huge lack of funds in budgets of different deceived countries. Tax havens represent legal option, but the origin of the money represents a primary problem. This problem can't be solved with procedures done by a single individual country because the problem is on a global stage and it reaches global proportions. In the end, only multilateral measures and global approach can solve listed problems in lasting and sustainable way.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:375660
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originReformatted digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-05-14 09:50:07