master's thesis
Tax oasis

Tena Ćalić (2016)
Sveučilište Josipa Jurja Strossmayera u Osijeku
Ekonomski fakultet u Osijeku
Katedra za financije i računovodstvo
Metadata
TitlePorezne oaze
AuthorTena Ćalić
Mentor(s)Domagoj Karačić (thesis advisor)
Abstract
Porezne oaze su zemlje ili regije u kojima je vrlo niska stopa poreznog opterećenja ili tog opterećenja uopće nema, pa iz tog razloga privlače mnoga međunarodna poduzeća. Mnoge zemlje su, uvažavajući činjenicu da porezi predstavljaju značajan čimbenik u globalnom poslovnom odlučivanju te da su razlog konkurentnosti zemlje, značajno smanjile ili uklonile poreze, ili su pak uvele zakone i propise koji omogućuju smanjenje poreznih opterećenja kako bi ostvarile vlastitu korist. Tako su nastala porezna utočišta ili offshore financijski centri koji koriste poreze kao komparativnu prednost u globalnoj tržišnoj utakmici. Kako određene vrste prihoda ne podliježu oporezivanju, za korporacije to znači uštedu novca na legalan način. Osim poreznih olakšica, bitni kriteriji za izbor poslovanja u poreznoj oazi su i politička stabilnost zemlje, sloboda konverzije valuta, razvijen sustav komunikacije i transparentnosti. Porezne oaze imaju značajne prednosti u odnosu na jurisdikcije koje imaju visoka porezna opterećenja, kao što su stroga bankovna povjerljivost ili anonimnost, niske ili nulte stope poreza, jednostavno osnivanje i upravljanje korporacijom, razvijen bankarski sustav, sigurnost poslovanja itd. Korištenje poreznih oaza nije samo legalnog karaktera, već se one koriste u svrhu različitih malverzacija koja se posljednjeg desetljaća pokušavaju spriječiti i smanjiti. Vijeće Europske unije i Europski parlament su donijeli odluku o osnivanju akcijskog programa Fiscalis 2020. Cilj programa je poboljšanje pravilnog funkcioniranja poreznih sustava na unutarnjem tržištu i borba protiv porezne prijevare, utaje poreza i agresivnog poreznog planiranja na području Europske unije.
Keywordstax oasis an offshore financial center low tax rate the program Fiscalis 2020
Parallel title (English)Tax oasis
Committee MembersDomagoj Karačić (committee chairperson)
Branko Matić (committee member)
Boris Crnković (committee member)
GranterSveučilište Josipa Jurja Strossmayera u Osijeku
Ekonomski fakultet u Osijeku
Lower level organizational unitsKatedra za financije i računovodstvo
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeuniversity
Study levelgraduate
Study programmeFinancial Management
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2016-09-30
Parallel abstract (English)
The tax oases are country or region in which there is a very low rate of tax burden, or that there is no load, so for this reason attract many international companies. Many countries are, taking into consideration the fact that taxes represent a significant factor in the global business intelligence and that the reason for the competitiveness of the country, significantly reduce or eliminate taxes, or are they in turn introduced laws and regulations that allow for the reduction of tax burdens to achieve their own uses. So they created tax havens or offshore financial centers that use taxes as a comparative advantage in the global competition. How certain types of income are not subject to taxation, for corporations this means saving money in a legal way. Besides the tax benefits, the essential criteria for the selection of a business in the tax and are an oasis of political stability of the country, freedom of conversion rates, the developed system of communication and transparency. The tax oases have significant advantages compared to jurisdictions that have a high tax burden, such as strict banking confidentiality or anonymity, low or zero tax rates, simply the establishment and management of the Corporation, developed banking system, safety of operations, etc. The use of tax oasis is not only legal in character, but they are used for the purpose of various malfeasance that last ten years are trying to prevent and reduce. The Council of the European Union and the European Parliament have made a decision on establishing the Fiscalis action programme 2020. The aim of the programme is to improve the proper functioning of the tax systems in the internal market and the fight against tax fraud, tax evasion and aggressive tax planning in the area of the European Union.
Parallel keywords (Croatian)porezna oaza offshore financijski centar niska porezna stopa program Fiscalis 2020
Resource typetext
Access conditionAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:145:835214
CommitterGordana Kradijan