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master's thesis
POREZNE OAZE I IZBJEGAVANJE PLAĆANJA POREZA
Diplomski rad
2021. urn:nbn:hr:145:844486
Baltić, Lucija
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Baltić, L. (2021). POREZNE OAZE I IZBJEGAVANJE PLAĆANJA POREZA : 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:145:844486

Baltić, Lucija. "POREZNE OAZE I IZBJEGAVANJE PLAĆANJA POREZA : 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:145:844486

Baltić, Lucija. "POREZNE OAZE I IZBJEGAVANJE PLAĆANJA POREZA : 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:145:844486

Baltić, L. (2021). 'POREZNE OAZE I IZBJEGAVANJE PLAĆANJA POREZA : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 12 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:844486

Baltić L. POREZNE OAZE I IZBJEGAVANJE PLAĆANJA POREZA : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2021 [cited 2024 November 12] Available at: https://urn.nsk.hr/urn:nbn:hr:145:844486

L. Baltić, "POREZNE OAZE I IZBJEGAVANJE PLAĆANJA POREZA : 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:145:844486

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Metadata
TitlePOREZNE OAZE I IZBJEGAVANJE PLAĆANJA POREZA : Diplomski rad
Title (english)TAX HAVENS AND AVOIDING PAYING TAXES : Graduate paper
AuthorLucija Baltić
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 country2021-09-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezi su najvažniji i najizdašniji prihodi države. Definiraju se kao obvezna davanja koja bez trenutačne i izravne protučinidbe uzima država od poduzeća i osoba kako bi financirala javne rashode pomoću prikupljenog novca. Odnosno svi moraju plaćati državi dio svojih prihoda kako bi država zauzvrat osigurala javne usluge kao što su zdravstvo, školstvo, socijalna skrb i sl. Međutim postoje i države koje smatraju da mogu funkcionirati s vrlo niskim poreznim stopama. Porezne oaze su zemlje ili regije s vrlo niskim poreznim opterećenjem zbog čega se u tim državama „čuvaju“ velike količine svjetskog novca fizičkih i pravnih osoba. U posljednjim desetljećima 20. stoljeća porezne oaze su doživjele veliki procvat, a samim time postale i vrlo snažna financijska središta, dok puno razvijenih zemalja upravo radi njih gube velike svote novaca. Međutim, porezne oaze su i mjesta u kojima su olakšane kriminalne aktivnosti u obliku “pranja novca” zarađenog prodajom droge, nepodmirivanjem poreznih obveza i sličnim nelegalnim aktivnostima. U ovom radu prvo se definiraju porezi te porezna terminologija vezana uz izbjegavanje plaćanja poreza. Nadalje se definira povijest, vrste i poslovanje poreznih oaza, offshore područja, najpoznatije svjetske afere vezane uz porezne oaze te karakteristike zbog kojih se smatraju takvima, zatim porezne oaze u Republici Hrvatskoj, pozitivne i negativne strane poreznih oaza te budućnost poreznih oaza.
Abstract (english)
Taxes are the most important and generous revenue of the state. They are defined as mandatory benefits that the state takes from companies and individuals without immediate and direct counteraction in order to finance public expenditures with the help of collected money. That is, everyone has to pay the state a portion of their income in order for the state to provide public services such as health, education, social welfare, etc. However, there are also states that believe they can function with very low tax rates. Tax havens are countries or regions with a very low tax burden, which is why large amounts of world money of individuals and legal entities are "kept" in these countries. In the last decades of the 20th century, tax havens experienced a great boom, and thus became very strong financial centers, while many developed countries lose large sums of money precisely because of them. However, tax havens are also places where criminal activities in the form of “money laundering” earned through drug sales, tax evasion and similar illegal activities are facilitated. This paper first defines taxes and tax terminology related to tax evasion. It further defines the history, types and operations of tax havens, offshore areas, the world's most famous scandals related to tax havens and the characteristics for which they are considered as such, then tax havens in the Republic of Croatia, the pros and cons of tax havens and the future of tax havens.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:844486
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 on2022-04-21 12:24:58