20.500.12556/RUL-111999 Davčne oaze, utaje in medijski vpliv Tax havens, evasion and media influence Področja sive ekonomije, med katera spadajo tako davčne oaze kot davčne utaje predstavljajo velik problem razvitim državam, saj je težko najti ustrezno rešitev za njihovo odpravo. Še nedolgo nazaj je to področje sive ekonomije bilo opredeljeno kot nacionalna težava, s katero se je morala soočati posamična država. S pojavom globalizacije pa je problematika dobila nove razsežnosti, zato je danes zelo pomembno, da k iskanju rešitve pristopimo kolektivno v sodelovanju z ostalimi državami. V raziskovalnem delu sem dano problematiko podrobneje razdelal. Med drugim sem ugotovil kdo so akterji, ki se poslužujejo davčnih utaj, kako škodljive so davčne oaze za razvitejše države, kako kaznujemo tovrstna dejanja in izpostavil največje davčne sheme, ki so nam do danes znane. Celotno teorijo sem v nadaljevanju uporabil za študijo primera. Na primeru Republike Slovenije sem analiziral zakonodajo, ki ureja področje davčnih utaj in davščin, ugotovil področja kje smo naredili največ sprememb in vse ugotovitve povzel v samem zaključku. Tax havens, evasion and media influence the grey economy, which includes both tax havens and tax evasions, is a major problem for developed countries, as it is difficult to find the right solutions to reduce it. Not long ago, this area of grey economy was identified as a national problem that each country had to face individually. However, with the advent of globalization, the issue has taken on new dimensions, so it is very important today that we collectively approach to search for a solution in cooperation with other countries. In the research, I have elaborated the given problem in more detail. I have identified who the tax evasion players are, how harmful tax havens are to developed countries, how such acts are punished and highlighted the biggest tax schemes that we are aware of. Based on the acquired theory I built a case study on an example of the Republic of Slovenia. I analyzed relevant tax legislation, identified the areas where we made the most changes, and summarized all the findings in the very conclusion. davčne oaze davčne utaje mediji Republika Slovenija Evropska unija treasure islands tax evasion medias Republic of Slovenia European Union. true false false Slovenski jezik Angleški jezik Magistrsko delo/naloga 2019-10-19 07:45:36 2019-10-19 07:45:38 2022-08-24 03:48:21 0000-00-00 00:00:00 2019 0 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 1970-01-01 113454 36543581 2734.pdf 2734.pdf 1 E5C4AFC4EC22214D3BF4348B22091951 56f5160b5caf8befcd606a7faaa1c14b9e2d89368b98ed23cb0e591f86ffff10 84d6fb26-a1b7-11eb-a523-00155dcfd717 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=123904 Fakulteta za družbene vede 0 0 0