| Abstract | Porezi predstavljaju poseban prihod države, a ujedno je potrebno naglasiti kako je riječ o najizdašnijem, a ujedno i najvažnijem javnom prihodu. Riječ je o posebnom obliku koji se odnosi na prisilna davanja koja su nametnuta od strane države, a ta ista davanja nisu namjenski usmjerena te nemaju izravnu protučinidbu. Ukoliko bi se sami porezi išli opisivati, navodi se kako su isti okarakterizirani prije svega s derivatnosti, prisilnosti te nepovratnosti. Isto tako kod poreza ne postoji protunaknada što stoga za posljedicu ima vrlo negativan odnos poreznih obveznika prema ispunjenju njihovih obveza plaćanja. Otpor će biti još veći ukoliko je porezni teret teži. Države tako iz dana u dan sve više zadiru u privatnost jednog poreznog obveznika, gdje zahvaćaju njegove dohotke te imovinu. Jasno je kako će porezni obveznici stoga željeti izbjeći porezna plaćanja. Upravo na međunarodnoj razini oni imaju mogućnost izbjegavati plaćanje poreza i to na način da će iskoristiti različitosti samog poreznog sustava drugih zemalja. Brojne zemlje zapravo primjenjuju različite porezne mehanizme i to kako bi ostvarile određene konkurente prednosti te na taj način privukle poslovne subjekte. Na ovaj način su nastale stoga porezne oaze unutar kojih se plaća mali porez, odnosno porez se ne plaća uopće. Može se reći kako se porezna oaza može definirati kao određena zemlja unutar koje su zakoni i regulative formirani na način da omogućuju različitim stranim investitorima da na uspješan način smanje sva svoja porezna davanja na temelju korištenja offshore tvrtki, offshore bankovnih računa i kreditnih kartica. Ovo je područje stoga okarakterizirano kao područje unutar kojeg nedostaje transparentnost, prisutna je tajnost podataka putem odbijanja uvida vlastima drugih država važnim konkretnim podacima. Isto tako osiguranje legalnog statusa te mogućnost osnivanja virtualnih poduzeća gledaju se kao svojevrsna prednost poreznih oaza. Kao najpopularnije porezne oaze mogu se istaknuti Andora, Bahami, Kajmanski otoci, Švicarska, Monako, a u novije vrijeme čak Irska i Nizozemska. |
| Abstract (english) | Taxes represent a special revenue of the state, and at the same time it is necessary to emphasize that this is the most generous, and at the same time the most important public revenue. This is a special form that refers to forced benefits imposed by the state, and these same benefits are not targeted and do not have a direct counteraction. If the taxes themselves were to be described, it is stated that they were characterized primarily by derivatism, coercion and irreversibility. There is also no compensation for taxes, which therefore results in a very negative attitude of taxpayers towards the fulfillment of their payment obligations. The resistance will be even higher if the porous load is heavier. Thus, day by day, states increasingly encroach on the privacy of a taxpayer, where they affect his income and property. It is clear that taxpayers will therefore want to avoid tax payments. At the international level, they have the opportunity to avoid paying taxes in a way that will take advantage of the differences in the tax system of other countries. Many countries actually apply different tax mechanisms in order to gain certain competitive advantages and thus attract businesses. In this way, therefore, tax havens were created within which a small tax is paid, ie the tax is not paid at all. It can be said that a tax haven can be defined as a specific country within which laws and regulations are formed in a way that allows various foreign investors to successfully reduce all their taxes based on the use of offshore companies, offshore bank accounts and credit cards. This area is therefore characterized as an area within which there is a lack of transparency, there is secrecy of data by refusing access to the authorities of other countries with important specific data. Also, ensuring legal status and the possibility of establishing virtual companies are seen as a kind of advantage of tax havens. The most popular tax havens are Andorra, the Bahamas, the Cayman Islands, Switzerland, Monaco, and more recently even Ireland and the Netherlands. |
