20.500.12556/DKUM-37917 Izogibanje davkom in davčna nebesa : diplomsko delo visokošolskega strokovnega študija Varnost in policijsko delo TAX AVOIDANCE AND TAX HEAVEN Zaradi globalizacije in tehnološkega napredka je zanimanje za davčna nebesa vedno večje. Aktualnost davčnih nebes je predvsem zanimiva za fizične ali pravne osebe, ki skušajo svoj kapital prenesti v države, ki imajo bolj ugodno davčno ureditev, kot pa je ta v matični državi. Kljub temu, da davčna nebesa poslujejo zakonito, jih nekateri izkoriščajo za prikrivanje dobička v matični državi. Države, ki zavračajo medsebojno sodelovanje in izmenjavo informacij z drugimi državami članicami, spodbujajo davčno utajo in omogočajo pranje denarja skozi davčna nebesa. V svoji diplomski nalogi sem predstavila pojem davčnih nebes, njihove lastnosti, dotaknila pa sem se tudi pozitivnih in negativnih učinkov davčnih nebes. V nadaljevanju naloge sem predstavila davke in davčni sistem, učinke obdavčenja, vrste obdavčenja ter davčno načrtovanje. V tretjem delu sem namenila največ poudarka tematiki pranja denarja. V zadnjem poglavju pa sem opisala stališče Slovenije do davčnih nebes in kateri organi najbolj pripomorejo k odkrivanju gospodarskega kriminala. Due to globalisation and technological progress tax havens are becoming ever more popular. Tax havens are first and foremost interesting for individuals and legal entities that want to transfer their capital to countries with a more favourable tax system compared to the systems in their countries of origin. Despite the fact that tax havens operate within existing legal frameworks, they are sometimes misused for hiding income from authorities in countries of origin. Countries that reject mutual cooperation and exchange of information with other member states are actually encouraging tax evasion and enabling money laundering through tax havens. In the diploma paper, we explained the concept, the characteristics and also the positive and negative implications of tax havens. Furthermore, we described taxes and the taxation system in general, the effects and different kinds of taxation and the organisation of taxes. In the third section of the diploma paper we discussed money laundering, whereas in the last section we tried to illustrate the stance of Slovenia toward tax havens and find out which authorities contribute most toward fighting corporate crime. davki pranje denarja davčne utaje finančna kriminaliteta diplomske naloge Tax havens taxes money laundering tax evasion double taxation true true false A. Osojnik] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2012-09-12 22:14:58 2013-03-26 08:50:00 2022-04-24 22:13:56 2023-12-27 03:33:43 2012 0 [Ljubljana 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 343.359 2545642 URN:SI:UM:DK:KIRZSOQD VS_Osojnik_Anja_2012.pdf VS_Osojnik_Anja_2012.pdf 1 25FF590035E55DEAB2A24DB7E8F8293D a3b48e78201fa33fd759882d3481bf15289270840cb65cf29fee5ddedf29d6ed 5e170487-7c08-11eb-bb7a-00155d0001ca 20.500.12556/dkum/767739c3-924d-4750-8e8f-1047b42e34eb https://dk.um.si/Dokument.php?lang=slv&id=50301 Fakulteta za varnostne vede 0 0 0