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Magistrsko delo se na podlagi analize znanstvene in strokovne literature ukvarja z analizo metod izkoriščanja davčnih ugodnosti v davčnih oazah s strani pravnih in fizičnih oseb ter z družbenimi stroški takšnega delovanja. Študija primera davčnega izogibanja korporacije Google je služila namenu konkretizacije omenjene analize. Davčne oaze so v delu sicer obravnavane v kontekstu širšega fenomena mednarodne davčne konkurence. Na koncu delo preuči še ukrepe mednarodnih organizacij proti negativnim učinkom davčnih oaz. Ugotovljeno je, da izkoriščanje možnosti davčnih ugodnosti, ki jih nudijo davčne oaze vodi v izpad davčnih prihodkov - po poročilu OECD je davčno izogibanja preko davčnih oaz zgolj v letu 2014 povzročilo od 140 do 200 milijard velik izpad davčnih prihodkov tudi na globalni ravni. Nakazan je tudi vpliv takšnega delovanja na povečanje ekonomske neenakosti in revščine. Ugotovljeno je, da krepitev mednarodne davčne konkurence oblikuje t.i. »davčno dirko proti dnu«. Nadalje, ugotovljeno je, da ukrepi na področju boja proti škodljivim vplivom davčnih oaz niso dovolj učinkoviti. Ključen razlog za njihovo neučinkovitost je, da delujejo v skladu s trenutnim mednarodnim davčnim sistemom in ga ne spreminjajo v zadostni meri. Ugotovljeno namreč je, da je potrebna temeljita sprememba obstoječega mednarodnega davčnega sistema, saj ta več ni primeren za sedanje globalno-ekonomske razmere. The present master's thesis analyses the methods of exploiting tax advantages in tax havens by natural and legal persons where tax havens are understood within the context of the wider phenomenon of international tax competition. In addition, the thesis analyses the social costs of such operations. A case study of the tax avoidance of Google was used in order to make these findings more concrete. In the end, the current study examines the actions of international organizations against the negative effects of tax havens. Results indicated that the phenomenon of tax havens is becoming increasingly frequent theme in the public discourse, also because there are many studies that show the costs of their existence -the OECD alone estimates that tax avoidance of transnational corporations in the year of 2014, ranged from $ 140 billion to $ 200 billion of tax revenue loss on a global scale, indicating that utilization of tax benefits offered by tax havens leads to a significant tax revenue losses. It is also indicated that these actions increase economic inequality and poverty. Next, findings suggested that international tax competition is strengthening, consequently spawning i.e. »tax race to the bottom«. Finally, It has been found that measures against the negative effects of tax havens are not effective enough. The key reason for their inefficiency lays in the fact that their functioning is in line with the current international tax system and that they do not modify it sufficiently. Thus, it could be argued that a thorough change of the existing international tax system is needed, because the current framework is no longer suitable for the current global economic situation. |
