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Title:
NEVARNOSTI IN KORISTI DAVČNIH OAZ
Authors:
ID
Arzenšek, Simon
(Author)
ID
Taškar Beloglavec, Sabina
(Mentor)
More about this mentor...
Files:
VS_Arzensek_Simon_2015.pdf
(817,82 KB)
MD5: 4F800EDB00EBC3880370CC9DCD0FAFEE
Language:
Slovenian
Work type:
Final seminar paper
Typology:
2.11 - Undergraduate Thesis
Organization:
EPF - Faculty of Business and Economics
Abstract:
Izraz davčne oaze ali offshore centri, kot jih tudi poimenujemo, uporabljamo za okolje, kjer so ničelni ali pa zelo nizki davki. Prav zaradi tega se vedno več podjetij in tudi premožnejših fizičnih oseb odloča za prenos lastništva v davčne oaze. Podjetja se namreč s pomočjo davčnih oaz izogibajo plačilu davka in s tem povečujejo svoj dobiček. To ni nič novega, posamezniki se namreč že od samega začetka, od takrat, ko so se pojavili prvi davki, želijo izogibati plačilu davka oziroma narediti tako, da so davki čim nižji. Češ da davki niso prostovoljni prispevek, pač pa izsiljevanje. Dandanes se veliko podjetij odloči za prenos lastništva v davčne oaze. V Sloveniji naj bi bilo davčno breme preveliko in naj ne bi mogli držati stika s konkurenco, prav tako pa naj bi bilo v državi tudi preveč birokratskih ovir. V drugem delu diplomskega seminarja bomo ugotavljali, ali je davčno breme v Sloveniji res veliko večje kot v davčnih oazah, ter ali je mogoče s pomočjo davčnih oaz povečati uspešnost podjetja. V tretjem delu pa bomo ugotavljali, ali se kljub vedno večjim pritiskom raznih organizacij, ki se borijo proti davčnim oazam, še sploh splača prenos podjetja v davčne oaze.
Keywords:
davčne oaze
,
davki
,
davčno načrtovanje
,
nevarnosti
,
koristi
Place of publishing:
Lenart
Publisher:
[S. Arzenšek]
Year of publishing:
2015
PID:
20.500.12556/DKUM-54766
UDC:
336.22
COBISS.SI-ID:
12120860
NUK URN:
URN:SI:UM:DK:5IS3TXVK
Publication date in DKUM:
04.11.2015
Views:
1358
Downloads:
224
Metadata:
Categories:
EPF
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:
ARZENŠEK, Simon, 2015,
NEVARNOSTI IN KORISTI DAVČNIH OAZ
[online]. Bachelor’s thesis. Lenart : S. Arzenšek. [Accessed 22 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=54766
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Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.
Secondary language
Language:
English
Title:
THREATS AND BENEFITS OF TAX HAVENS
Abstract:
The expression tax heaven or offshore centres as we also call these, is used for zones, where the taxes are low or non-existing. Therefore, a growing number of enterprises and also wealthy individuals decide to transfer their property to offshore centres. Using offshore centres, enterprises avoid paying taxes and herewith increase their profits. This is not a novelty, as individuals have been attempting to avoid taxes or lower them as much as possible since they were first introduced. Resulting from the assumption that taxes are not a voluntary contribution but extortion. Today numerous companies decide to transfer their property to offshore centres. Apparently, the tax burden in Slovenia is too excessive and it is hard to keep up with the competition. In addition, there is an abundance of administrative hurdles. In the second part of this seminar thesis, we will try to determine whether the tax burden in Slovenia is substantially larger compared to offshore centres and whether is it possible to boost performance of the enterprise through the use of offshore centres. In the third part, we will discuss whether the transfer to offshore centres is still reasonable considering the growing pressure of various organisations opposing them.
Keywords:
tax havens
,
taxes
,
tax planning
,
threats
,
benefits
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