| Abstract | Porezi su najvažniji javni prihod, ali je to također oblik prisilnog davanja koje nameće država. Porezni obveznici su se od pojave poreza borili protiv poreznog sustava, posebno na međunarodnoj razini gdje obveznici imaju mogućnost izbjegavati plaćanje poreza tako što će iskoristiti različitost poreznih sustava drugih zemalja. Tako su nastale porezne oaze u kojima se plaća vrlo malo poreza ili se ne plaća uopće.
Porezna oaza je bilo koja zemlja čiji zakoni i regulative omogućavaju stranim investitorima da smanje svoja porezna davanja kroz upotrebu offshore tvrtki, bankovnih računa i kreditnih kartica. Najbolje ih karakterizira odsutnost transparentnosti, tajnost bankovnih podataka i odbijanje da se ti podaci podijele s vlastima drugih država te osiguravanje legalnog statusa i virtualnim poduzećima (poduzeća u obliku poštanskog sandučića). Porezna oaza ne nude samo bijeg od poreza. Oni također bogatim i moćnim elitama pružaju tajnost i sve načine da odbace zakone i dužnosti koji dolaze s životom i ostvarivanjem koristi od društva – porezi, razborita financijska regulativa, kazneni zakoni, pravila nasljeđivanja i mnogi drugi.
U ovom radu postavljene su osnovni temelji za razumijevanje poreznih oaza, kratka povijest i pregled mjesta gdje se nalaze porezne oaze. U radu su klasificirane porezne oaze te predstavljeni modeli poslovanja. Tematiziran je međunarodni nadzor nad poreznim oazama, ali je riječ također o najpoznatijim offshore aferama u svijetu kao i o poreznim evazijama u Hrvatskoj. Za izradu ovoga rada korištena je dostupna literatura u obliku knjige, znanstvenih članaka i mrežnih stranica dostupnih o ovoj temi. Sadržaj je izložen metodom deskripcije, povijesnim metodom, metodom analize, ali i kompilacije kojom su uspoređivani tuđi stavovi, zaključci i spoznaje. U zaključku su izneseni rezultati ovoga rada, a koji o ovoj opširnoj temi mogu poslužiti za daljnja detaljna istraživanja. |
| Abstract (english) | Taxes are the most important prominent public income, but this is actually a form of forced giving imposed by state. From the beginning taxpayers fight against their obligation to pay them, especially an international level where taxpayers have the ability to avoid paying taxes by using diversity of tax systems in other countries. That's how tax havens were created, where tax is paid in small amount or it is not paid at all. Tax haven is any country whose laws and regulations allow foreign investors to reduce their tax giving through the use of offshore companies, bank accounts and credit cards. Their main characteristics are lack of transparency, confidentiality of bank data and refusal to share this information with authorities of other states and ensuring legitimate status to virtual business entities (mailbox companies).
Tax havens don’t just offer an escape from tax. They also provide wealthy and powerful elites with secrecy and all manner of ways to shrug off the laws and duties that come along with living in and obtaining benefits from society – taxes, prudent financial regulation, criminal laws, inheritance rules, and many others. Offering these escape routes is the tax havens’ core line of business.
This paper will lay some basic groundwork for understanding tax havens, offering a few essential principles, some brief history, and a short overview of where the tax havens are located. This paper lays the basic foundations for understanding tax havens, a brief history and an overview of where tax havens are located. The paper classifies tax havens and presents business models. The international supervision of tax havens is thematic, but it is also about the most famous offshore scandals in the world as well as tax evasions in Croatia. The available literature in the form of a book, scientific articles and web pages available on this topic was used to create this paper. The content is presented by the method of description, historical method and method of analysis, but also compilation which compares other people's views, conclusions and knowledge. In conclusion, the results of this paper are presented, which can be used for further detailed research on this extensive topic. |
