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master's thesis
FENOMENOLOGIJA SHADOW I OFFSHORE BANKARSTVA: IZAZOVI ZA REGULATORE
Diplomski rad
2022. urn:nbn:hr:124:259305
Kekez, Marina
University of Split
Faculty of economics Split

Cite this document

Kekez, M. (2022). FENOMENOLOGIJA SHADOW I OFFSHORE BANKARSTVA: IZAZOVI ZA REGULATORE : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:259305

Kekez, Marina. "FENOMENOLOGIJA SHADOW I OFFSHORE BANKARSTVA: IZAZOVI ZA REGULATORE : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2022. https://urn.nsk.hr/urn:nbn:hr:124:259305

Kekez, Marina. "FENOMENOLOGIJA SHADOW I OFFSHORE BANKARSTVA: IZAZOVI ZA REGULATORE : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2022. https://urn.nsk.hr/urn:nbn:hr:124:259305

Kekez, M. (2022). 'FENOMENOLOGIJA SHADOW I OFFSHORE BANKARSTVA: IZAZOVI ZA REGULATORE : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 28 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:259305

Kekez M. FENOMENOLOGIJA SHADOW I OFFSHORE BANKARSTVA: IZAZOVI ZA REGULATORE : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2022 [cited 2024 November 28] Available at: https://urn.nsk.hr/urn:nbn:hr:124:259305

M. Kekez, "FENOMENOLOGIJA SHADOW I OFFSHORE BANKARSTVA: IZAZOVI ZA REGULATORE : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:124:259305

Metadata
TitleFENOMENOLOGIJA SHADOW I OFFSHORE BANKARSTVA: IZAZOVI ZA REGULATORE : Diplomski rad
AuthorMarina Kekez
MentorAna Kundid Novokmet (mentor)
MBZ: 294161
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2022-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Povijesno podrijetlo i dinamičan razvoj shadow bankarstva na financijskom tržištu temelji se na iskorištavanju regulatorne arbitraže radi ostvarivanja financijskih prednosti. Pozitivne eksternalije koje generira očituju se u povećavanju mogućnosti za financijske inovacije i špekulativne aktivnosti te stvaranju dodatnih izvora financiranja. Međupovezano je s offshore bankarstvom jer često poslovanje zasniva u različitim jurisdikcijama kako bi se maksimizirala profitabilnost i dodatno zaobišla regulativa. Offshore bankarstvo u najvećoj mjeri temelji se na offshore jurisdikciji koja pruža specifične pravne i regulatorne okvire; niže porezne stope i regulatorna opterećenja te prioritiziranje privatnosti. Priljev inozemnoga kapitala omogućuje offshore jurisdikciji da se razvije, ali u isto vrijeme stvara negativne eksternalije poput utaje poreza i provođenja kriminalnih aktivnosti. Prostorna rascjepkanost kao i nedostatak transparentnosti oba ekonomska fenomena značajno su utjecali na složenost globalnoga financijskog sustava. Nedostaci odgovarajućih regulatornih tijela, nadzora i standarda; posebno u offshore jurisdikcijama onemogućuju analizu rizika i učinkovite pravne i regulatorne radnje protiv akumulacije sistemskih rizika.
Abstract (english)
The historical origin and dynamic development of shadow banking in the financial market is based on the exploitation of regulatory arbitrage in order to achieve financial advantages. The positive externalities are generated in increased opportunities for financial innovations, speculative activities and creating additional sources of financing. It is interconnected with offshore banking because it is often based in different jurisdictions to maximize profitability and further bypassing regulation. Offshore banking is largely based on an offshore jurisdiction that provides specific legal and regulatory frameworks; lower tax rates, regulatory burdens and prioritizing privacy. The inflow of foreign capital enables the offshore jurisdiction to develop, but at the same time it creates negative externalities such as tax evasion and the conduct of criminal activities. The spatial fragmentation as well as the lack of transparency of both economic phenomena have significantly influenced the complexity of the global financial system. Lack of appropriate regulatory bodies, supervision and standards; especially in offshore jurisdictions prevent risk analysis and effective legal and regulatory actions against the accumulation of systemic risks.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:259305
Study programmeTitle: Economics
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-09-30 11:22:46