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undergraduate thesis
POREZNE OAZE KAO OBLIK IZBJEGAVANJA PLAĆANJA POREZA
završni rad
2022. urn:nbn:hr:124:355672
Lozica, Fani
University of Split
Faculty of economics Split

Cite this document

Lozica, F. (2022). POREZNE OAZE KAO OBLIK IZBJEGAVANJA PLAĆANJA POREZA : završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:355672

Lozica, Fani. "POREZNE OAZE KAO OBLIK IZBJEGAVANJA PLAĆANJA POREZA : završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2022. https://urn.nsk.hr/urn:nbn:hr:124:355672

Lozica, Fani. "POREZNE OAZE KAO OBLIK IZBJEGAVANJA PLAĆANJA POREZA : završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2022. https://urn.nsk.hr/urn:nbn:hr:124:355672

Lozica, F. (2022). 'POREZNE OAZE KAO OBLIK IZBJEGAVANJA PLAĆANJA POREZA : završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 06 April 2025, https://urn.nsk.hr/urn:nbn:hr:124:355672

Lozica F. POREZNE OAZE KAO OBLIK IZBJEGAVANJA PLAĆANJA POREZA : završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2022 [cited 2025 April 06] Available at: https://urn.nsk.hr/urn:nbn:hr:124:355672

F. Lozica, "POREZNE OAZE KAO OBLIK IZBJEGAVANJA PLAĆANJA POREZA : završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:124:355672

Metadata
TitlePOREZNE OAZE KAO OBLIK IZBJEGAVANJA PLAĆANJA POREZA : završni rad
AuthorFani Lozica
MentorNikša Nikolić (mentor)
MBZ: 115871
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2022-05, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Kao osnovni temelj rasprave ovog rada, porezne oaze predstavljaju mjesta rasprostranjena po cijelom svijetu, nastala kao rezultat postojeće raznolikosti poreznih sustava. Njihova sve više rastuća atraktivnost odlika je povoljnog poreznog sustava koji obvezniku pruža mogućnost zaštite i povećanja vlastitih sredstava. Predstavljajući značajni dio strategije poreznog planiranja na međunarodnom planu, porezne oaze, okarakterizirane niskim ili nultim stopama poreza, privlače visoko pozicionirane... More i ugledne, inozemne klijente koji za cilj imaju smanjivanje obveza i akumuliranje prihoda. Tvrtke pozicionirane u takvim središtima nazivaju se offshore kompanije, za kojima potražnja kroz vrijeme sve više raste. Anonimnost računa i niski troškovi poslovanja samo su neke od prednosti takvih kompanija koje najčešće djeluju u sektorima financija, trgovine, usluga i investicija. Uz pozitivnu stranu poreznih rajeva, ilegalno iskorištavanje takvih središta svakako postoji, i to u obliku neprijavljivanja dobiti poslovanja, pranja novca i financiranja terorističkih akcija. Uz sve veću potražnju za poreznim oazama, javlja se linija otpora od strane međunarodne zajednice koja ističe da se poreznim oazama narušava glavni cilj poreznih reformi, odnosno stvaranje ''dobre klime''. Uz harmonizaciju porezne politike navodi se i činjenica da su upravo porezne oaze jedan od glavnih razloga smanjenja prihoda nacionalnih fiskalnih vlasti. Posljedično, sve veća nadziranja i pritisci od strane međunarodnih zajednica ka poreznim oazama predstavljaju pokušaj promicanja pozitivnih promjena globalnog financijskog sustava, ali i dokaz težine uspostavljanja usklađenosti istog. Hrvatska se kao malo i otvoreno gospodarstvo ne može svrstati u skupinu poreznih oaza, ali svakako ima neke naznake istih. Kroz ''porezno gostoljubive'' gradove, niske i nulte stope poreza u pojedinim dijelovima države, raznolikost poreznih stopa i raznovrsnost poreznih zakona, Hrvatska postaje potencijalno porezno utočište, a tim više i dokaz rastućih izazova u suzbijanju porezne evazije. Less
Abstract (english)
As a basic basis for the discussion of this paper, tax havens are places spread all over the world, created as a result of the existing diversity of tax systems. Their growing attractiveness is a feature of a favorable tax system that provides the taxpayer with the opportunity to protect and increase their own funds. Representing a significant part of the international tax planning strategy, tax havens, characterized by low or zero tax rates, attract high-ranking and reputable, foreign... More clients who aim to reduce liabilities and accumulate income. Companies positioned in such centers are called offshore companies, for which demand is growing over time. Account anonymity and low operating costs are just some of the advantages of such companies, which most often operate in the finance, trade, services, and investment sectors. On the positive side of tax havens, the illegal exploitation of such centers certainly exists, in the form of non-reporting of business profits, money laundering, and terrorist financing. With the growing demand for tax havens, there is a line of resistance from the international community, which points out that tax havens violate the main goal of tax reforms, ie the creation of a "good climate". Along with the harmonization of tax policy, the fact is stated that tax havens are one of the main reasons for the reduction of revenues of national fiscal authorities. Consequently, increasing oversight and pressure from the international community on tax havens is an attempt to promote positive changes in the global financial system, but also a testament to the difficulty of establishing compliance. As a small and open economy, Croatia cannot be classified as a tax haven, but it certainly has some indications of them. Through "tax-hospitable" cities, low and zero tax rates in certain parts of the country, diversity of tax rates, and diversity of tax laws, Croatia is becoming a potential tax haven, and even more, evidence of growing challenges in combating tax evasion. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:355672
Study programmeTitle: Business Studies
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/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 on2022-09-13 13:46:48
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