Analiza poreznih oaza na primjeru Paname

master's thesis

• Title (english): Analysis of tax havens on the example of Panama
• Author: Martina Muštra Borić
• Mentor: Nika Šimurina (mentor)
• Committee member: Maja Mihelja Žaja (predsjednik povjerenstva)
• Committee member: Dajana Barbić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2023-09-07, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Osnovna zadaća ovog diplomskog rada je analizirati porezne oaze s naglaskom na istraživanje Paname kao porezne oaze te analizirati aferu Panama Papers. Rad se sastoji od pet poglavlja, a za potrebe pisanja podaci su prikupljeni iz različitih sekundarnih izvora te su korištene metode deskripcije, analize, povijesna metoda, deduktivna metoda i metoda kompilacije. U svrhu boljeg razumijevanja rada, detaljno je analiziran i pojam porezne evazije koji je usko vezan uz samu temu. Također, teoretski su razrađene i porezne oaze, njihova temeljna obilježja te način poslovanja u njima. Drugi dio rada je posvećen prikazu Paname kao porezne oaze, njene povijesne pozadine te njene medijske eksponiranosti 2016. godine kada se dogodila afera Panama Papers. Često se porezne oaze povezuje s obavljanjem ilegalnih aktivnosti pa tako i ova afera otkriva nemoralan način poslovanja u njima. Dolazi se do zaključka kako je potrebno postrožiti regulaciju i kontrolu nad poslovanjem poreznih oaza te povećati transparentnost njihova poslovanja. Ključnu ulogu u tome imaju razne međunarodne organizacije poput MMF-a, OECD-a, FATF-a i Svjetske banke.

Abstract (english)

The main purpose of this paper is to analyze tax havens with an emphasis on the research of Panama as a tax haven and to analyze the Panama Papers affair. The paper consists of five chapters, and for the purposes of writing, data was collected from different secondary sources and methods of description, analysis, historical method, deductive method and compilation method were used. In order to better understand the topic, the concept of tax evasion, which is closely related to the topic itself, was analyzed in detail. Also, tax havens, their basic characteristics and the way of doing business in them are theoretically elaborated. The second part of the paper is devoted to the presentation of Panama as a tax haven, its historical background and its media exposure in 2016, when the Panama Papers affair took place. Tax havens are often associated with illegal activities, so this affair also reveals an immoral way of doing business in them. The conclusion is that it is necessary to tighten regulation and control over tax havens and increase the transparency of their operations. A key role in this have different international organizations such as IMF, OECD, FATF and the World Bank.

• Keywords: porezi; porezna evazija; porezne oaze; Panamski dokumenti; OECD
• Keywords (english): taxes; tax evasion; tax havens; Panama Papers; OECD
• Language: croatian
• URN:NBN: urn:nbn:hr:148:042218
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-09-09 16:57:13