20.500.12556/DKUM-11389 DAVČNE OAZE TAX OASES Namen moje diplomske naloge je, prikazati obdavčitev v državah z ugodnejšim davčnim okoljem — v davčnih oazah. Off-shore centri so države oziroma njihova teritorialna območja, katerih glavni namen je, s pomočjo posebnih ugodnosti pritegniti tuj kapital. Davčni organ mora obravnavati subjekte, ki poslujejo v davčnih oazah, na enak način kot preostale gospodarske subjekte ter presojati pravilnost, popolnost in verodostojnost poslovnih dogodkov in knjigovodskih listin na enak način kot za vse druge poslovne dogodke. Vendar pa to še ne pomeni, da podatki niso resnični in pošteni, pa čeprav ima partner sedež v davčni oazi. Ravno zaradi tega takšnih dogodkov davčni organ ne sme obravnavati na drugačen način, kot bi jih, če bi posli bili sklenjeni s poslovnimi subjekti, ki imajo sedež na območju, ki se ne šteje za davčno oazo, torej na območju, ki se ne šteje kot ugodnejše davčno okolje. Edina razlika med tema dvema območjema je v velikosti obdavčitve. Davčni organ pri inšpiciranju ne prizna stroškov subjektov s sedežem v državah z ugodnejšim davčnim okoljem. Zakon o davku oh dohodkov pravnih oseb (Uradni list RS, št. 17/05), ki je začel veljati 1. januarja 2005, prvič uvaja pojem države z ugodnejšim davčnim okoljem in podlago, po kateri se to presoja. Gre namreč za države s povprečnimi nominalnimi stopnjami davka, in sicer s stopnjami, ki so nižje od 12,5%. The purpose of my diplome work is to present and describe the taxation in states with more favorable tax environment – tax oases. Off-shore centres are countries or territories in ceartain States, whose main goal is to attract foreign capital. Tax authorities should treat subjects that operate in tax oases in the same manner as all other economic entities, which means that the regularity, entireness and credibility of their business activities and bookkeeping records should be evaluated in the same way as for all others business activities. But if a business partner is based in a so called tax oasis this does not automatically mean that their business activities carried out in a region that does not fall under tax favorable environment. The only difference between the two regions is the level of taxation. In the process of inspection by tax authorities, we notice a tedency towards non-recognition of expenses for entities based in states known for mor favorable tax environment. The new Corporation Tax Act efective as from January 1st 2005, has, for the first time, introduced the concept of a state with more favorable tax evironment and the criteria for its assessment. These are states with average nominal tax rates below 12,5%. Obdavčitev v davčnih oazah vrste davčnih oaz davčni organ off-shore center ključni dejavniki off-shore centrov (škodljiva) davčna konkurenca utaja davkov inšpiciranje. Taxatation in tax oases typs of tax oases tax authorities off-shore centers key factors of off-shore centres (hamful) tax competition tax avasion process of inspection. true true false Slovenski jezik Angleški jezik Diplomsko delo 2009-08-19 11:50:46 2023-02-21 09:39:43 2023-02-22 03:12:34 2023-02-23 03:07:14 2009 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 3956779 URN:SI:UM:DK:AROX6DKN UNI_Bolte_Vesna_2009.pdf UNI_Bolte_Vesna_2009.pdf 1 C8250C27E519C42AA719AC25C6FFB6B2 f854876c2f9176ab9c85bf3845bb850f7179c12407c3517706fd93ca0484a2a6 1f873e0e-7c03-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=10169 Pravna fakulteta 0 0 0