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Vloga davčnih oaz pri utaji davkov in pranju denarja : (magistrsko diplomsko delo)Gros, NikaDavki so ena izmed glavnih značilnosti vsake pravne in socialne države in predstavljajo enega od glavnih virov financiranja posamezne države, tako pridobljeni davčni prihodki pa so namenjeni ... zagotavljanju javnih dobrin, ki so dostopne vsem. Ker mnogi davčni zavezanci ne želijo plačati več davkov, kot je nujno potrebno, lahko iščejo načine za znižanje davčnih obveznosti. To lahko dosežejo z davčno optimizacijo, ki je povsem zakonita. Nekateri se poslužijo tudi raznih ugodnosti, ki jih ponujajo davčne oaze, za katere so značilni predvsem ugodni davčni pogoji, kot so nižje ali celo ničelne davčne stopnje, za davčne zavezance bolj prijazna zakonodaja, večja stopnja anonimnosti itd. Samo nakazilo ali poslovanje v davčni oazi ni nujno nezakonito, ampak postane problematično šele, ko posamezniki začnejo izkoriščati davčne oaze za izvrševanje kaznivih dejanj, kot sta med drugim tudi utaja davkov in pranje denarja. Zaradi manj zavezujoče in s tem za davčnega zavezanca bolj prijazne davčne zakonodaje, lahko davčne oaze predstavljajo raj za utajo davkov. Glede na to, da je predmet pranja denarja lahko vsako protipravno pridobljeno premoženje, torej tudi premoženje pridobljeno s kaznivim dejanjem utaje davka, je tako pridobljeni denar »umazan«, pralci denarja pa se lahko zaradi določenih ugodnosti ponovno poslužijo davčnih oaz. V okviru tega magistrskega diplomskega dela bom torej predstavila vlogo davčnih oaz pri utaji davkov in pranju denarja.Type of material - master's thesis ; adult, seriousPublication and manufacture - Ljubljana : [N. Gros], 2024Language - slovenianCOBISS.SI-ID - 203251971
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Faculty of Law, Ljubljana | Ljubljana | PRFLJ |
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JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
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Database name | Field | Year |
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Links to authors' personal bibliographies | Links to information on researchers in the SICRIS system |
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Gros, Nika | ![]() |
Jakulin, Vid | 06781 |
Source: Personal bibliographies
and: SICRIS
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