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master's thesis
POREZNE OAZE I IZBJEGAVANJE PLAĆANJA POREZA
Diplomski rad
2022. urn:nbn:hr:145:811538
Živković, Mirna
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Živković, M. (2022). 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:145:811538

Živković, Mirna. "POREZNE OAZE I IZBJEGAVANJE PLAĆANJA POREZA : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2022. https://urn.nsk.hr/urn:nbn:hr:145:811538

Živković, Mirna. "POREZNE OAZE I IZBJEGAVANJE PLAĆANJA POREZA : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2022. https://urn.nsk.hr/urn:nbn:hr:145:811538

Živković, M. (2022). '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 04 May 2024, https://urn.nsk.hr/urn:nbn:hr:145:811538

Živković M. 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; 2022 [cited 2024 May 04] Available at: https://urn.nsk.hr/urn:nbn:hr:145:811538

M. Živković, "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, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:145:811538

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Metadata
TitlePOREZNE OAZE I IZBJEGAVANJE PLAĆANJA POREZA : Diplomski rad
Title (english)TAX HAVENS AND TAX AVOIDANCE : Graduate paper
AuthorMirna Živković
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Sajter (predsjednik povjerenstva)
Committee memberIvana Bestvina Bukvić (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 country2022-09-05, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezne oaze sigurno su utočište za brojne internacionalne korporacije i svjetske imućnike, a razlog tomu predstavljaju brojne porezne pogodnosti koje im nude. Polaganje novca u poreznim oazama predstavlja legalan posao sve dok deponent plaća poreze koje zahtijeva domaća jurisdikcija, ne zahtijevajući od poduzeća da posluju izvan svoje zemlje ili od pojedinaca da borave u svojoj zemlji kako bi dobili porezne olakšice. Privlačenjem stranih pojedinaca ili poduzeća, čak i ako im se naplaćuje samo nominalna porezna stopa, zemlja koja predstavlja offshore tržište, može zaraditi znatno više u poreznim prihodima nego što bi inače. S druge strane, za brojne države porezne oaze predstavljaju gubitke u vidu vrtoglavo visokih iznosa poreza na dobit. Svijest o realnosti kako egzotična strana gospodarstva, poput Karipskih otoka i Alpskih planina, skrivaju puno više nego što je javnosti poznato, jača iz godine u godinu. No, iako se o tome u javnosti sve više govori i zna, popularnost offshore tržišta ne jenjava, štoviše jača je nego ikada prije. Posjedovanje offshore tvrtke nije protuzakonito, ali najnovija istraživanja govore da je prikrivanje identiteta pravih vlasnika tvrtki primarni cilj većine poslovnih subjekata. Sukladno rečenom, u ovom diplomskom radu pobliže je prikazano funkcioniranje offshore tržišta te je dan pregled najvažnijih istraživanja o poslovanju i sudionicima poreznih oaza.
Abstract (english)
Tax havens are a certain haven for many international corporations and the world's wealthiest people due to the many tax benefits they offer. Depositing money in tax havens is a legal business as long as the depositor pays the taxes required by the domestic jurisdiction, without requiring companies to do business outside their country or individuals to reside in their country to receive tax breaks. By attracting foreign individuals or businesses, even if they are charged only a nominal tax rate, a country that represents an offshore market can earn significantly more in tax revenue than it would otherwise. On the other hand, for many countries, tax havens represent losses in the form of dizzyingly high amounts of income tax. Awareness of the reality of how exotic foreign economies, such as the Caribbean and the Alps, hide much more than is known is growing stronger year by year. But even though this is increasingly being talked about and known in public, the popularity of the offshore market is not waning it is even stronger than ever before. Owning an offshore company is not illegal, but the latest research shows that concealing the identity of the real owners of the company is the primary goal of most businesses. Accordingly, in this thesis, the functioning of the offshore market is presented in more detail and an overview of the most important research on business and participants in tax havens is given.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:811538
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 on2023-06-29 15:47:54