Porezne oaze i mjere za njihovo sprječavanje

Rupić, Iva

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undergraduate thesis

Porezne oaze i mjere za njihovo sprječavanje

Šibenik: Polytechnic of Sibenik, 2019. urn:nbn:hr:143:194589

Rupić, Iva

Šibenik University of Applied Sciences
Management

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APA 6th Edition

Rupić, I. (2019). Porezne oaze i mjere za njihovo sprječavanje (Undergraduate thesis). Šibenik: Šibenik University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:143:194589

MLA 8th Edition

Rupić, Iva. "Porezne oaze i mjere za njihovo sprječavanje." Undergraduate thesis, Šibenik University of Applied Sciences, 2019. https://urn.nsk.hr/urn:nbn:hr:143:194589

Chicago 17th Edition

Rupić, Iva. "Porezne oaze i mjere za njihovo sprječavanje." Undergraduate thesis, Šibenik University of Applied Sciences, 2019. https://urn.nsk.hr/urn:nbn:hr:143:194589

Harvard

Rupić, I. (2019). 'Porezne oaze i mjere za njihovo sprječavanje', Undergraduate thesis, Šibenik University of Applied Sciences, accessed 06 November 2024, https://urn.nsk.hr/urn:nbn:hr:143:194589

Vancouver

Rupić I. Porezne oaze i mjere za njihovo sprječavanje [Undergraduate thesis]. Šibenik: Šibenik University of Applied Sciences; 2019 [cited 2024 November 06] Available at: https://urn.nsk.hr/urn:nbn:hr:143:194589

IEEE

I. Rupić, "Porezne oaze i mjere za njihovo sprječavanje", Undergraduate thesis, Šibenik University of Applied Sciences, Šibenik, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:143:194589

Cite this item: https://urn.nsk.hr/urn:nbn:hr:143:194589

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Metadata

Title	Porezne oaze i mjere za njihovo sprječavanje
Title (english)	TAX HAVENS AND MEASURES AIMED AT THEIR PREVENTING
Author	Iva Rupić
Mentor	Dijana Mečev (mentor)
Committee member	Jasmina Sladoljev (predsjednik povjerenstva)
Committee member	Ana Vukičević (član povjerenstva)
Committee member	Dijana Mečev (član povjerenstva)
Granter	Šibenik University of Applied Sciences (Management) Šibenik
Defense date and country	2019-09-27, Croatia
Scientific / art field, discipline and subdiscipline	SOCIAL SCIENCES Economics
Abstract	Utaja poreza je izbjegavanje plaćanja porezne obveze koje država definira zakonom. Utaje poreza sežu još u doba Antičke Grčke, a svoj vrhunac dosegnule su u vrijem Prvog Svjetskog rata. Nakon dosegnutog vrhunca nikada nisu izgubile na atraktivnosti. Zbog toga su određene male države uvidjele mogućnost osnaživanja vlastitog gospodarstva proglašavanjem vlastitog područja poreznom oazom. Porezne oaze danas služe za legalno izbjegavanje plaćanja poreza, ali i kriminalne radnje. Domicilne države poslovanja trpe velike gubitke u državnom proračun, ali se i sukobljavaju s nemogućnošću kažnjavanja kriminalnih radnji. Da bi porezne oaze predstavljale pozitivno ekonomsko rasterećenje nužno ih je pravno i ekonomski bolje definirati, kako bi se izbjegla nelojalna konkurencija i kriminalne radnje poput pranja novca i utaje poreza.
Abstract (english)	Tax evasion is to avoid paying a tax liability that the state defines by law. Tax evasion dates back to ancient Greece and peaked during World War I. After reaching their peak, they never lost their attractiveness. Because of this, certain small states saw the possibility of strengthening their own economy by declaring their own area a tax haven. Tax havens are used today to legally avoid paying taxes, as well as criminal acts. The domicile states of business suffer large losses in the state budget, but they also clash with the inability to punish criminal acts. Tax havens are a positive economic burden, but it is necessary to define them legally and economically better in order to avoid unfair competition and criminal activities such as money laundering and tax evasion.
Keywords
Keywords (english)
Language	croatian
URN:NBN	urn:nbn:hr:143:194589
Study programme	Title: Management; specializations in: Tourism Management, Information Management Course: Tourism Management Study programme type: professional Study level: undergraduate Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resource	Text
File origin	Born digital
Access conditions	Access restricted to students and staff of home institution
Terms of use
Repository	VUS REPOSITORY
Created on	2019-09-27 09:02:23