20.500.12556/DKUM-67354 Obseg izpada davčnih prihodkov zaradi davčnih oaz The extent of loss of tax revenue due to tax havens Pričujoče magistrsko delo se na podlagi analize dosedanjih znanstvenih spoznanj ukvarja s problemom delovanja davčnih oaz in posledic, ki iz tega sledijo – izpostavljen je izpad davčnih prihodkov. Začetna opredelitev davčnega sistema, davčnih oaz in strategij davčnega izogibanja v davčnih oazah daje osnovo za nadaljnjo razpravo o globalnih posledicah. Izpad davčnih prihodkov zaradi davčnih oaz je predstavljen kot najbolj viden in izmerljiv problem, opredeljen posebej za Združene države Amerike, države v razvoju ter Evropsko unijo. Dosedanje visoke ocene obsega izpada davčnih prihodkov na omenjenih območjih so zaradi oteženega raziskovanja sicer predstavljene kot nenatančne, vendar nedvomno obstoječe. V pričujočem delu so nadalje predstavljene še druge negativne posledice delovanja davčnih oaz – globalna kriza, dohodkovna neenakost in anomija. The present master’s thesis deals with the problem of existence of tax havens and the correlated consequences, – especially the loss of tax revenue. It is based on the analysis of the current state of scientific knowledge. Initial identification of tax system, tax havens, and tax avoidance strategies provides the basis for further discussion on global consequences. The loss of tax revenue due to tax havens is presented as the most visible and measurable issue. It is described separately for the United States of America, developing countries, and the European Union. High estimates of the lost tax revenue are presented as questionable because of the difficulty of research. However, the loss of tax revenue certainly exists. In addition, some other fundamental consequences of the functioning of tax havens are presented – the global crisis, income inequality and anomy. Davčne oaze davki davčni sistem korporacije davčno načrtovanje davčni prihodki globalizacija neoliberalizem. Tax havens taxes tax system corporations tax planning tax revenue globalization neoliberalism. true true false [M. Janežič] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2017-08-14 09:37:44 2017-11-07 15:19:52 2022-08-01 13:52:18 2019-07-11 16:17:24 2017 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.228.3(043.2) 23447304 URN:SI:UM:DK:GD17JLQZ MAG_Janezic_Maja_2017.pdf MAG_Janezic_Maja_2017.pdf 1 1DAA1BD983436DE44397624AC84975D3 36b4b01962a7c4c6c8e0d221bbce92e5eb5be2b569fe1ccd9991d50420757d93 36146eec-7c0f-11eb-bb7a-00155d0001ca 20.500.12556/dkum/3f341c82-9e19-44dd-9231-8ecee2f71cb3 https://dk.um.si/Dokument.php?lang=slv&id=117467 Filozofska fakulteta 0 0 0