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undergraduate thesis
Porezne oaze i mjere za njihovo sprječavanje
2019. urn:nbn:hr:143:194589
Rupić, Iva
Šibenik University of Applied Sciences
Management

Cite this document

Rupić, I. (2019). Porezne oaze i mjere za njihovo sprječavanje (Undergraduate thesis). Šibenik: Šibenik University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:143:194589

Rupić, Iva. "Porezne oaze i mjere za njihovo sprječavanje." Undergraduate thesis, Šibenik University of Applied Sciences, 2019. https://urn.nsk.hr/urn:nbn:hr:143:194589

Rupić, Iva. "Porezne oaze i mjere za njihovo sprječavanje." Undergraduate thesis, Šibenik University of Applied Sciences, 2019. https://urn.nsk.hr/urn:nbn:hr:143:194589

Rupić, I. (2019). 'Porezne oaze i mjere za njihovo sprječavanje', Undergraduate thesis, Šibenik University of Applied Sciences, accessed 13 April 2024, https://urn.nsk.hr/urn:nbn:hr:143:194589

Rupić I. Porezne oaze i mjere za njihovo sprječavanje [Undergraduate thesis]. Šibenik: Šibenik University of Applied Sciences; 2019 [cited 2024 April 13] Available at: https://urn.nsk.hr/urn:nbn:hr:143:194589

I. Rupić, "Porezne oaze i mjere za njihovo sprječavanje", Undergraduate thesis, Šibenik University of Applied Sciences, Šibenik, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:143:194589

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Metadata
TitlePorezne oaze i mjere za njihovo sprječavanje
Title (english)TAX HAVENS AND MEASURES AIMED AT THEIR PREVENTING
AuthorIva Rupić
MentorDijana Mečev (mentor)
Committee memberJasmina Sladoljev (predsjednik povjerenstva)
Committee memberAna Vukičević (član povjerenstva)
Committee memberDijana Mečev (član povjerenstva)
GranterŠibenik University of Applied Sciences
(Management)
Šibenik
Defense date and country2019-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Utaja poreza je izbjegavanje plaćanja porezne obveze koje država definira zakonom. Utaje poreza sežu još u doba Antičke Grčke, a svoj vrhunac dosegnule su u vrijem Prvog Svjetskog rata. Nakon dosegnutog vrhunca nikada nisu izgubile na atraktivnosti. Zbog toga su određene male države uvidjele mogućnost osnaživanja vlastitog gospodarstva proglašavanjem vlastitog područja poreznom oazom. Porezne oaze danas služe za legalno izbjegavanje plaćanja poreza, ali i kriminalne radnje. Domicilne države poslovanja trpe velike gubitke u državnom proračun, ali se i sukobljavaju s nemogućnošću kažnjavanja kriminalnih radnji. Da bi porezne oaze predstavljale pozitivno ekonomsko rasterećenje nužno ih je pravno i ekonomski bolje definirati, kako bi se izbjegla nelojalna konkurencija i kriminalne radnje poput pranja novca i utaje poreza.
Abstract (english)
Tax evasion is to avoid paying a tax liability that the state defines by law. Tax evasion dates back to ancient Greece and peaked during World War I. After reaching their peak, they never lost their attractiveness. Because of this, certain small states saw the possibility of strengthening their own economy by declaring their own area a tax haven. Tax havens are used today to legally avoid paying taxes, as well as criminal acts. The domicile states of business suffer large losses in the state budget, but they also clash with the inability to punish criminal acts. Tax havens are a positive economic burden, but it is necessary to define them legally and economically better in order to avoid unfair competition and criminal activities such as money laundering and tax evasion.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:143:194589
Study programmeTitle: Management; specializations in: Tourism Management, Information Management
Course: Tourism Management
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-09-27 09:02:23