Obilježja poreznih oaza

undergraduate thesis

• Title (english): Features of tax havens
• Author: Maja Magić
• Mentor: Irena Klemenčić (mentor)
• Committee member: Irena Klemenčić (predsjednik povjerenstva)
• Committee member: Tereza Rogić Lugarić (član povjerenstva)
• Committee member: Hrvoje Arbutina (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2022-09-14, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Cilj ovog rada je približiti čitatelju koncept poreznih oaza. Ne postoji precizna definicija „poreznih oaza“, ali smatra se da se radi o državama čiji porezni sustav karakterizira nepostojanje ili postojanje samo nominalnih poreza, nedostatak učinkovite razmjene informacija, nedostatak transparentnosti te izostanak potrebe za stvarnom aktivnošću. Najprije se definira sam pojam poreznih oaza i njihov povijesni razvoj kroz vrijeme. Zatim se u radu navodi podjela poreznih oaza koja se dijele na porezne oaze bez poreznog opterećenja, porezne oaze s niskim poreznim opterećenjem, porezne oaze s poreznim opterećenjem samo na lokalne primitke te posebne porezne oaze. Nakon uvodnog osvrtanja na obilježja poreznih oaza započinje izlaganje o definiranju i obilježjima poreznih oaza analizom pristupa raznih institucija. U radu su navedene i objašnjene sljedeće institucije: Organizacija za ekonomski razvoj i suradnju, Međunarodni monetarni fond, Europska unija, Radna skupina G-20 i Tax Justice Network. Svaka od ovih institucija pruža svoj pogled na poimanje poreznih oaza te stvara vlastita pravila za njihovo prepoznavanje. Zaključno, analizira se današnji odnos poreznih oaza i kriptovaluta te koliko taj odnos utječe na utaju poreza te postoji li kriteriji za njihovo suzbijanje.

Abstract (english)

The purpose of this paper is to bring the concept of tax havens closer to the reader. There is no precise definition of "tax havens", but they are considered to be characterized by no or only nominal taxes, lack of effective exchange of information, lack of transparency and no substantial activities. First, the very concept of tax havens and their historical development over time is defined. Then the paper lists the division of tax havens that are divided into tax havens without tax burdens, tax havens with low tax burdens, tax havens with a tax burden only on local receipts and special tax havens. After an introductory review of the characteristics of tax havens, a presentation on the definition and characteristics of tax havens begins by analysing the approaches of various institutions. The paper presents and explains the following institutions; Organisation for Economic Development and Cooperation, International Monetary Fund, European Union, G-20 Working Group and Tax Justice Network. Each of these institutions provides it's own view of the concept of tax havens and creates it's own characteristics for recognizing them. In conclusion, today's relationship between tax havens and cryptocurrencies is analyzed as well as its influence on tax evasion and whether there are criteria for combating them.

• Keywords: Ključne riječi: porezi; porezna oaza; tajna jurisdikcija; kriptovalute; utaja poreza
• Keywords (english): Keywords: taxes; tax haven; secret jurisdiction; cryptocurrencies; tax evasion
• Language: croatian
• URN:NBN: urn:nbn:hr:199:914352
• Study programme: Title: Tax Studies; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a prvostupnik/prvostupnica porezne struke (stručni/a prvostupnik/prvostupnica porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2022-09-16 08:55:53