Porezne oaze i borba protiv pranja novca

undergraduate thesis

• Title (english): Tax havens and countermeasures against money laundering
• Author: Sven Obradovac
• Mentor: Ivana Dražić Lutilsky (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2024-09-23, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Porezne oaze predstavljaju ozbiljan izazov globalnim financijskim i pravnim sustavima,
pružajući pojedincima i tvrtkama mogućnost izbjegavanja poreza i sakrivanja nezakonitih
prihoda. Usporedno s time, pranje novca koristi porezne oaze za sakrivanje nezakonitih
financijskih sredstava, čime dodatno podriva ekonomski sustav i potiče kriminalne aktivnosti.
Međunarodne organizacije poput FATF-a, OECD-a i MMF-a razvile su strategije i regulative
kako bi se suprotstavile zloupotrebi poreznih oaza, povećale transparentnost i osigurale
suradnju između zemalja. Napredni tehnološki alati, poput umjetne inteligencije i
blockchaina, postaju ključni za praćenje i sprječavanje nezakonitih financijskih tokova. Ovaj
rad analizira utjecaj poreznih oaza na globalno pranje novca te razmatra međunarodne napore
u borbi protiv tih pojava.

Abstract (english)

Tax havens pose a serious challenge to the global financial and legal systems, providing
individuals and companies with the opportunity to avoid taxes and hide illicit income. In
parallel, money laundering uses tax havens to hide illegal financial resources, further
undermining the economic system and encouraging criminal activities. International
organizations such as the FATF, the OECD and the IMF have developed strategies and
regulations to counter the abuse of tax havens, increase transparency and ensure cooperation
between countries. Advanced technological tools, such as artificial intelligence and
blockchain, are becoming key to tracking and preventing illicit financial flows. This paper
analyzes the impact of tax havens on global money laundering and considers international
efforts to combat these phenomena.

• Keywords: porezne oaze; borba protiv pranja novca
• Keywords (english): tax havens
• Language: croatian
• URN:NBN: urn:nbn:hr:148:480737
• Study programme: Title: /; Study programme type: professional; Study level: undergraduate; Academic / professional title: prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije (prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2024-09-24 07:41:37