Izogibanje plačevanja davkov s selitvijo kapitala v davčne oaze : diplomsko delo visokošolskega strokovnega študija Varnost in policijsko delo

Nemec, Luka

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Title:	Izogibanje plačevanja davkov s selitvijo kapitala v davčne oaze : diplomsko delo visokošolskega strokovnega študija Varnost in policijsko delo
Authors:	ID Nemec, Luka (Author) ID Demšar, Jakob (Mentor) More about this mentor...
Files:	VS_Nemec_Luka_2014.pdf (438,16 KB) MD5: 8091D54DF60C5EC332F4BD202829572C
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	FVV - Faculty of Criminal Justice and Security
Abstract:	Države za svoj obstoj in funkcioniranje potrebujejo javna sredstva, ki jih pridobivajo s pobiranjem davkov in drugih prispevkov. Ljudje so se z davki srečevali že pred mnogimi leti, vendar ne v takšni obliki, kot jo poznamo danes. Z uvedbo in višanjem davkov se vse več fizičnih in pravnih oseb odloča, da svoj kapital preselijo v države z nižjimi davčnimi stopnjami. To jim omogočata predvsem povezanost med trgi ter globalizacija na informacijskem in telekomunikacijskem področju. Davčne oaze oziroma offshore centri, kot pravimo državam z nizko davčno stopnjo, imajo od tega veliko korist. Mnogo ljudi se odloča, da hranijo svoj denar ali pa ustanovijo podjetja v državah z nižjo davčno stopnjo. Poleg tega, da imajo davčne oaze nižje davčne stopnje, pa zagotavljajo tudi anonimnost, zato se v njih hrani tudi veliko nezakonito pridobljenega denarja. Če bi odpravili anonimnost in izboljšali medsebojno sodelovanje med organi nadzora v davčnih oazah in ostalih državah, bi bilo veliko manj nezakonito pridobljenega denarja. Davčne oaze prav zaradi nizkih davkov in anonimnosti predstavljajo škodljivo davčno konkurenco ostalim tradicionalnim državam. Čeprav delujejo zakonito, jih ljudje vse pogosteje izkoriščajo za pranje denarja in utajo davkov. Zaradi vse večjega stekanja denarja v davčne oaze so tradicionalne države ustanovile Organizacijo za ekonomsko sodelovanje in razvoj, ki z različnimi ukrepi omejuje delovanje davčnih oaz in se tako poskuša boriti proti iztekanju denarja v njih. V diplomski nalogi predstavimo kratko zgodovino davkov in njihovo delitev ter službo, ki izvaja nadzor nad davki v Republiki Sloveniji. V nadaljevanju opišemo lastnosti davčnih oaz ter navedemo prednosti in slabosti, ki jih davčne oaze prinašajo za tiste, ki svoj kapital hranijo v teh državah, in tudi držav samih. Posvetimo se tudi prednostim in slabostim offshore podjetij, ki nastajajo z namenom, da bi lastniki pridobili oziroma privarčevali čim več denarja Na koncu opišemo še, kako nekateri izkoriščajo davčne oaze za pranje denarja in utajo davkov.
Keywords:	davki, davčne utaje, pranje denarja, davčne oaze, offshore centri, diplomske naloge
Place of publishing:	[Ljubljana
Publisher:	L. Nemec]
Year of publishing:	2014
PID:	20.500.12556/DKUM-43990
UDC:	343.359(043.2)
COBISS.SI-ID:	2786026
NUK URN:	URN:SI:UM:DK:LWXM2GJ0
Publication date in DKUM:	13.05.2014
Views:	1930
Downloads:	359
Metadata:
Categories:	FVV
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Secondary language

Language:	English
Title:	AVOID PAYING TAXES BY MOVING CAPITAL TO TAX HEAVENS
Abstract:	For their existence and functioning, countries need public funds, which they obtain by collecting taxes and other contributions. People faced taxes many years ago, but not in such a form, we know today. With the introduction and increase of taxes more and more natural and legal persons decide to move their capital to countries with lower tax rates. This is mainly possible due to the connection between markets and the globalization in fields of information and telecommunication. Tax havens or offshore centres, as we call countries with a low tax rate, befit substantially from this phenomenon. Many people decide to store their money or establish their companies in countries with a low tax rate. Besides the fact that tax havens have lower tax rates, they ensure anonymity, therefore in these countries are kept lots of illegally obtained money. If we would abolish the anonymity and establish better cooperation between authorities for control in tax havens and other countries, the amount of illegally obtained money would decrease. Precisely due to low taxes and anonymity tax havens represent a harmful tax competition for other, traditional countries. Although the operations of tax havens are legal, people increasingly use them for money laundering and tax fraud. Due to increased money flow into tax havens traditional countries have established the Organisation for Economic Cooperation and Development, which with different measures limits the operations of tax havens and thus tries to fights the money flow into them. In the thesis we described the history of taxes and their division. We also presented the service that exercises control over taxes in the Republic of Slovenia. In continuation we describe characteristics of tax havens and state advantages and weaknesses of them for those, who keep their capital in these countries; and for these countries as such. We also pay attention to advantages and weaknesses of offshore companies that are established with the intent that their owners would gain or save as much money as possible. At the end we describe how some people take advantage of tax haven to launder money or commit tax fraud.
Keywords:	tax havens, offshore centres, offshore companies, harmful tax competition, money laundering

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