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master's thesis
Porezne oaze
Diplomski rad
2020. urn:nbn:hr:145:230242
Pavlović, Karla
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Pavlović, K. (2020). Porezne oaze : 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:145:230242

Pavlović, Karla. "Porezne oaze : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:230242

Pavlović, Karla. "Porezne oaze : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:230242

Pavlović, K. (2020). 'Porezne oaze : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 18 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:230242

Pavlović K. Porezne oaze : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2020 [cited 2024 April 18] Available at: https://urn.nsk.hr/urn:nbn:hr:145:230242

K. Pavlović, "Porezne oaze : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:145:230242

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Metadata
TitlePorezne oaze : Diplomski rad
Title (english)Tax havens : Graduate paper
AuthorKarla Pavlović
MentorBranimir Marković (mentor)
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 country2020-06-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Povijest poreza je duga, a prvi zapisi o porezu sežu u vrijeme Babilona, 2000 godina prije Krista. Porezi čine najznačajniji prihod države, međutim postoje i one države koje smatraju da mogu funkcionirati i s vrlo niskim porezima. Porezne oaze su zemlje ili regije s vrlo niskim poreznim opterećenjem zbog čega se u tim državama „čuva“ velika količina svjetskog novca fizičkih i pravnih osoba. Porezna utočišta ili offshore financijski centri niske poreze koriste kao svoju komparativnu prednost. Međutim, nedostatak transparentnosti često pobuđuje sumnju u legalnost svih radnji takvih oaza. U ovom radu objašnjen je pojam poreznih oaza i karakteristike istih, predočen je povijesni razvoj oaza, razgraničene su vrste poreznih oaza te su navedene najučestalije porezne prijevare u Republici Hrvatskoj. Na kraju su predočene najpoznatije porezne oaze u Europskoj uniji i svijetu te karakteristike zbog kojih se takvima smatraju.
Abstract (english)
The history of tax is long, and the first records of tax date back to Babylon, 2000 BC. Taxes make up the most significant revenue for the state, but there are some states think they can operate with very low taxes. Tax havens are countries or regions with a very low tax burden, which is why a large amount of the world's money for natural and legal persons is "stored" in these countries. They use tax havens or offshore financial centers as a comparative advantage. However, the lack of transparency often casts doubt on the legality of all the actions of such oases. This paper explains the concept of tax havens and their characteristics, presents the historical development of tax havens, delineates the types of tax havens and lists the most frequent tax frauds in the Republic of Croatia.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:230242
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2021-02-01 11:20:52