Porezna evazija s osvrtom na Hrvatsku i EU te korištenje poreznih oaza kao načina izbjegavanja porezne obveze

master's thesis

• Title (english): Tax evasion with references to Croatia and the EU, and the use of tax havens as a way of tax avoidance
• Author: Ines Škorjanec
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Martina Dragija (predsjednik povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Temelj financiranja svake države jesu porezi, obvezna javna davanja koje uzima od poreznih obveznika kako bi mogla podmiriti svoje javne rashode za dobra i usluge kojima se građani koriste svakodnevno. S vremenom su porezi rasli, a s njima i davanja poreznih obveznika te se kao posljedica javio otpor plaćanju istih. Tim otporom stvorena je porezna evazija. Porezna evazija je ozbiljan problem za većinu zemalja u tranziciji, posebno imajući u vidu ogromna očekivanja od populacije za različite vrste javnih dobara, ali i ograničene kapacitete države za prikupljanje potrebnih javnih prihoda. Situacija je dodatno ugrožena zbog niske razine povjerenja prema državi čime se dovodi do pogoršanja razine društvenog kapitala, prebacujući kapital u porezne oaze. Porezni rajevi omogućuju jeftino pohranjivanje novaca i kapitala niskim stopama poreza i ostalim povlasticama, ostavljajući duboke negativne posljedice na društvo, ali i porezne sustave zemalja. Na državama je i njihovim vladama teret da pronađu moguća rješenja za te vrlo ozbiljne probleme.

Abstract (english)

Taxes are the basis for the financing of each country, as mandatory public givings taken from the tax payers in order to meet its public expenditure for goods and services which citizens can use on a daily basis. Over time, taxes were rising, and with them the givings of tax payers which resulted with resistance to the payment of the same. This resistance created tax evasion. Tax evasion is a serious problem for most countries in transition, especially given the huge expectations of the population for different types of public goods, as well as the limited capacity of the state to collect the necessary public revenues. The situation is further compromised due to low levels of trust to the state which leads to a deterioration in the level of social capital, shifting capital to tax havens. Tax havens provide cheap storage of money and capital with low tax rates and other benefits, leaving a profound negative impact on society, but also the tax systems of countries. The burden is on countries and their governments to find possible solutions to these very serious problems.

• Keywords: porezi; porezna evazija; Hrvatska; Europska Unija
• Keywords (english): taxes; tax evasion; Croatia; European Union
• Language: croatian
• URN:NBN: urn:nbn:hr:148:943445
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2016-10-25 15:36:54