20.500.12556/DKUM-40265 Pojavne oblike davčnega izogibanja preko ugodnejših davčnih jurisdikcij Tax avoidance forms through favourable tax jurisdiction Posledica globalizacije je vedno večje zanimanje za offshore centre. Adam Smith je v svojem delu Bogastvo narodov že leta 1776 zapisal, da visoka obdavčitev prisiljuje ljudi, da selijo svoja podjetja v tista okolja, kjer bodo v večji meri deležni sadov svojega dela. Predvsem davčni načrtovalci želijo poiskati najbolj ugodna bančna in finančna središča, kjer bodo lahko zaradi ugodnih davčnih obveznosti znižali svoje stroške. Gre za države, ki so izven dosega domačega davčnega sistema in ki zaradi določenih ugodnosti privabiljajo vedno več tujega kapitala. Offshore področja omogočajo tudi popolno anonimnost podatkov in poslovanja in nemalokrat postanejo predmet zlorabe za pranje umazanega denarja ter nastanejo ugodne razmere za druge oblike organiziranega kriminala, ki letno prinašajo ogromne vsote denarja. Zaradi tega je vedno bolj dejavna Mednarodna organizacija za ekonomsko sodelovanje in razvoj (OECD), ki od offshore centrov zahteva večjo izmenjavo podatkov in ukinjanje anonimnosti. Kljub prizadevanju mednarodnih organizacij pa zanimanje za offshore centre še vedno raste in ker velja velika stopnja anonimnosti podatkov, je raziskovanje toliko težje, kar pa bi seveda uspešno rešili z ukinitvijo anonimnosti in pripomogli k temu, da offshore centri ne bi bili več zanimivi za pranje umazanega denarja. Consequences of the world globalization is the increasing interest in offshore centers. Adam Smith, in his Wealth of Nations has in 1776 already wrote that high taxation compel people to move their businesses in those environments where they can have the biggest benefits from the businesses. Tax advisors always try to find the favorite banks and financial centers for their costumers. Ussualy these are countries which dont have relations with domestic tax system. Because of certain benefits this countries are more interesting for foreign capital than others. Offshore areas ussaly also allow complete anonymity of costumers and their business. Very often these areas are used for money laundering and other criminal transactions. Money laundering brings a lot of money to their customers. That is whay International Organization for Economic Cooperation and Development (OECD) is very active in this areas in the last few years. They also try to exchange information about these businesses wit offshore countries. Despite the efforts of international organizations and interest in offshore centers there is still a lot of them. On some informations there is incrased of these business. The only way to protect the offshore centres from money loundering is to stop the anonymity of the costumers. In these case this areas will not be atractive for criminals anymore. davčne oaze offshore centri vrste davčnih oaz davčna struktrura pranje denarja škodljiva davčna konkurenca davčno načrtovanje davčna utaja transferne cene. tax havens offshore centers tax structure types of tax havens money laundering harmful tax competition tax planning tax evasion transfer pricing. true true false [T. Vomer] Slovenski jezik Angleški jezik Diplomsko delo 2013-04-29 09:15:19 2013-08-27 10:48:08 2022-05-12 23:33:11 2021-04-23 03:22:08 2013 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.2(043.2) 4551211 URN:SI:UM:DK:UCYCOAI7 UNI_Vomer_Tadeja_2013.pdf UNI_Vomer_Tadeja_2013.pdf 1 18FB90613AD26E3210CBBE19233B9EEE dac671561e7c203829d7df2345378d2cab93a018db29d8e444bc39557f2a50ac 0387f691-7c0a-11eb-bb7a-00155d0001ca 20.500.12556/dkum/86a2036d-ef52-426f-a408-08059d4da146 https://dk.um.si/Dokument.php?lang=slv&id=55838 Pravna fakulteta 0 0 0