izpis_h1_title_alt

Davčne oaze, utaje in medijski vpliv
ID Hodžić, Klemen (Author), ID Lajh, Damjan (Mentor) More about this mentor... This link opens in a new window

.pdfPDF - Presentation file, Download (1,73 MB)
MD5: E5C4AFC4EC22214D3BF4348B22091951

Abstract
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.

Language:Slovenian
Keywords:davčne oaze, davčne utaje, mediji, Republika Slovenija, Evropska unija
Work type:Master's thesis/paper
Organization:FDV - Faculty of Social Sciences
Year:2019
PID:20.500.12556/RUL-111999 This link opens in a new window
COBISS.SI-ID:36543581 This link opens in a new window
Publication date in RUL:19.10.2019
Views:2277
Downloads:998
Metadata:XML DC-XML DC-RDF
:
Copy citation
Share:Bookmark and Share

Secondary language

Language:English
Title:Tax havens, evasion and media influence
Abstract:
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.

Keywords:treasure islands, tax evasion, medias, Republic of Slovenia, European Union.

Similar documents

Similar works from RUL:
Similar works from other Slovenian collections:

Back