Obseg izpada davčnih prihodkov zaradi davčnih oaz : magistrsko delo

(UM)

Obseg izpada davčnih prihodkov zaradi davčnih oaz : magistrsko delo

Janežič, Maja, 1990-

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.

Type of material - master's thesis ; adult, serious

Publication and manufacture - Maribor : [M. Janežič], 2017

Language - slovenian

COBISS.SI-ID - 23447304

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Digital Library of the University of Maribor – DLUM

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Janežič, Maja, 1990-

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Library	Call number – location, accession no. ...	Copy status
Miklošič Library FPNM, Maribor	D MAG 316 JANEŽIČ M. Obseg IN: 320170152	available - reading room

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Year	Impact factor		Edition		Category		Classification
Year	JCR	SNIP	JCR	SNIP	JCR	SNIP	JCR	SNIP

Links to authors' personal bibliographies	Links to information on researchers in the SICRIS system
Janežič, Maja, 1990-
Klanjšek, Rudi	25609

Source: Personal bibliographies and: SICRIS

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